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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: goods subject to favourable tariff treatment by reason of their nature

By application of Commission Regulation 1228/2000, new provisions were introduced in Part 1 Section II.F and Annexes 8 and 9 to Section IV of the Combined Nomenclature, (Council Regulation 2658/87, as amended by Commission Regulation 2031/2001 and subsequent amendments), for goods subject to favourable tariff treatment by reason of the nature of the goods.

As a result, goods falling within the category of those listed in Section IV, Annexes 8 and 9 of the Combined Nomenclature do not require an End-use authorisation because they should already be denatured or meet the classification criteria at the time of importation. These goods should be controlled at the time of importation by reference to the relevant certificate/invoice/packaging, subject to the above legislation.  Any enquiries concerning goods that may be entitled to be classified under the annex should be made to ECSM Classification Team.