Import and export: apply for End-Use Relief (SP1)
- HM Revenue & Customs
- Part of:
- Import and export forms and Import and export: customs declarations, duties and tariffs
- 14 January 2016
- Last updated:
- 6 February 2017, see all updates
Use the online form service to apply for End-Use Relief on customs duties under Union Customs Code (UCC) procedures.
Ref: SP1 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/SP1&template=SP1.xdp
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
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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.
Published: 14 January 2016
Updated: 6 February 2017
- The postal form SP1 has been updated.
- An online forms service is now available.
- First published.