Guidance

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.

• From: HM Revenue & Customs
• Published: 1 January 2009
• Last updated: 28 April 2016 — See all updates

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UK Trade Tariff: end-use relief on goods used for a prescribed use

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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.

Published 1 January 2009
Last updated 28 April 2016 + show all updates

1. 28 April 2016

   This guidance has been updated to reflect import and export legislation changes from 1 May 2016.

2. 1 January 2009

   First published.