UK Trade Tariff: end-use relief on goods used for a prescribed use
Find out how end-use relief gives favourable rates of duty and levy on certain goods imported from non-EU countries.
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This guidance will soon be removed.
End-use is known as Authorised use in the UK. Details of eligible goods and their authorised uses can be found in Reference document for authorised use: eligible goods and authorised uses.
End-use relief helps certain industries and trades in the UK and EU by allowing a favourable rate of duty and/or levy on certain goods imported from non-EU countries, as long as those goods are put to a prescribed use.
Last updated 8 May 2024 + show all updates
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This guidance will soon be withdrawn. Guidance has been added about where this information can now be found.
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This guidance has been updated to reflect import and export legislation changes from 1 May 2016.
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First published.