Apply for End-Use Relief (SP1)

Use the online service or postal form SP1 to apply for End-Use Relief on customs duties under Union Customs Code (UCC) procedures.


Apply online (sign in using Government Gateway)

Apply by post


Apply for End-Use Relief under UCC procedures, read the attached notes before applying.

You can either:

  • use the online service
  • fill in the form on-screen, print it off and post it to HMRC

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online service, you’ll get a reference number that you can use to track progress.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC - annex C
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Published 14 January 2016
Last updated 6 February 2017 + show all updates
  1. The postal form SP1 has been updated.
  2. An online forms service is now available.
  3. First published.