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HMRC internal manual

CAP imports

Control procedures on miscellaneous CAP importations: end-use and use/destination control

Relief from duty is available for certain goods imported for specified uses if indicated in the Tariff.

The relief generally extends to CAP charges on non-EU goods imported by authorised traders subject to regime-based assurance.

In other cases the end-use/destination control is maintained through the use of a T5 to ensure compliance with the terms and conditions.