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HMRC internal manual

Customs Special Procedures Manual

Other specific goods: casein

Please refer to Special procedure Notice 3001, Annex c, paragraph 11.

Casein, which is intended for industrial uses, other than the manufacture of foodstuffs or fodder is eligible for End-use relief.

Transfers to a third party

Transfers within the UK using commercial documents may be allowed with the following modification delivery notes and invoices are to be clearly marked:

‘supplied under the terms of your End-use authorisation - not to be used for the manufacture of foodstuffs or fodder’.

Action for control officer of the transferee

On audit, delivery notes should be checked against the authorisation holder’s End-use records. If you are satisfied, that the casein received by the trader is not being used in the manufacture of foodstuffs or fodder, no other verification is necessary.