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HMRC internal manual

Customs Special Procedures Manual

Other specific goods: cheese

This section gives details of how End-use is applied to certain types of cheese.

Scope of End-use for cheese

Imported cheese can benefit from End-use relief providing certain criteria are met.

Please refer to Special procedures Notice 3001, paragraph 9.

Specific requirements

Traders registered for End-use relief for cheese for processing are required to enter specific wording on the import licence.

In the case of ‘Cheddar’ coming in for processing the following must be completed on the licence:

  • Box 7 - it must state ‘whole Cheddar Cheeses’
  • Box 10 - it must state ‘exclusively home-produced cows milk’
  • Box 16 - the period for which the quota is valid.

For other types of cheese the following must be completed:

  • Box 7 - it must state ‘exclusively home-produced cow’s milk’
  • Box 16 - the period for which the quota is valid.

Further information concerning completion of import licences can be obtained from DEFRA.

Commission Regulations 2967/97; 1374/98