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HMRC internal manual

Customs Special Procedures Manual

Discharge to free circulation: discharging IP goods at an End Use rate of duty

If the IP goods are actually being put to the prescribed end use, for example eligible parts for a vehicle are produced and they are being released, an authorisation to use end use is not required. Duty liability under IP may be discharged at an end use rate of duty, provided it is not a regular or normal method of discharge and the goods being released to free circulation are eligible for entry to end use.

Commission Delegated Regulation (EU) 2015/2446, Article 73