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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: who can apply for relief

Please refer to Special Procedures Notice 3001

EU Regulation 952/2013 Articles 254 & 211.1.d  End-use covered by the above articles are summarised in Special Procedures Notice Annex C

The following may be authorised:

  • importing the goods or having them imported for free circulation with an End-use, and partly or totally assigning these goods to the prescribed End-use, or importing the goods or having them imported for free
  • circulation with an End-use, and transferring the obligations to other persons to complete the end use who partly or totally assign them to the prescribed End-use, or
  • partly or totally assigning goods imported for free circulation with an End-use and transferring the obligations to them, to complete the prescribed End-use, or
  • transferring the obligation of the goods with an End-use to other authorised persons.

The authorisation holder does not need to be the owner of the goods. However, the authorisation holder is responsible for the duty and associated charges on all goods imported under the authorisation. If goods are sold by the authorisation holder to a non End-use authorised trader, or otherwise diverted from their prescribed End-use, the original End-use authorised trader retains responsibility for any debts incurred on the goods.

End-use relief cannot be claimed for imports of goods by Non EU Companies where the End-use authorisation holder (established in the EU) has no involvement in the activity other than permitting their End-use authorisation number to be used.