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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: basic conditions of relief

Upon receipt of an application for End-use relief, you should consider the following before issuing an authorisation:

  • is the manufacturing process consistent with the prescribed End-use?
  • are the goods/commodity codes and processes described eligible for End-use relief?
  • are the goods subject to repeated use?
  • the holder is able to show they can operate the End-use system correctly, the prescribed End-use can be complied with and there is no reason to suspect that the system will be abused to avoid payment of duty?
  • the applicant is aware of their responsibility to put the goods to the End-use or to transfer the goods to another authorisation holder
  • customs supervision is assured; evidence of transfer or assignment to the End-use is adequate; security is provided where necessary?

EU Regulation 952/2013, Articles  254 & Article 211

Delegated Regulation Article 239

You should ensure that the applicant is aware that if an agent uses an authorisation number without permission, then the goods are not entitled to the relief. Similarly, if an importer is acting as a supplier and uses another’s authorisation number, relief can only be claimed if a proven link is established at the time the goods are declared. Therefore, if an importer imports goods without a proven link between such goods and the authorisation holder, any debt due is the responsibility of that importer.

If goods are temporarily imported for repair, renovation or refurbishment, relief may be available under Inward Processing relief arrangements (IP), see SPE130000. End-use relief doesn’t apply to goods being imported for repair. It will only apply to goods being imported to repair an item.