Business tax – form

Import and export: apply for End-Use Relief (SP1)

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



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

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

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

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 can’t 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.