How to discharge inward processing goods at an Authorised/End Use rate of duty
Information on how to discharge inward processing goods at an Authorised/End Use rate of duty.
If the inward processing goods are being put to the prescribed Authorised/End Use, for example eligible parts for a vehicle are produced and they are being released, an authorisation to use Authorised/End Use is not required. Duty liability under IP may be discharged at an Authorised/End Use rate of duty, provided it is not a regular method of discharge and the goods being released to free circulation are eligible for entry to Authorised/End Use.