Completion of End-use and discharging liability: completion of End-use
Goods remain under Customs supervision from the time of acceptance of the Customs declarations for free circulation until they are put to the prescribed End-use. However, goods may be:
- used otherwise in accordance with the End-use rules
- assigned a permitted Customs approved treatment or use
- exported or destroyed.
The tariff description of the goods will normally indicate what the prescribed End-use is for the particular commodity.
Goods are assigned to the prescribed End-use upon first use in accordance with the provisions of the authorisation, for example:
Vehicle parts for assembly are considered to have been assigned to that End-use when the vehicles have been assembled and left the assembly line.
Civil aircraft are being considered to have been put to the End-use when they are registered in the public records prescribed for that purpose. According to guidance received from the Commission, registration in the records can include registration as a civil aircraft in a third country. If an aircraft is already registered when imported, end use will not be discharged until the aircraft has either been exported following maintenance, repair etc or delivered to the EU established person who will use the aircraft.
If the aircraft does not need to be registered, the sale to a civil user will complete the end use. These users do not need to hold an end use authorisation but the sales invoice must be marked ‘subject to end use control’.
Goods supplied directly on board for equipping vessels/oil platforms are considered to have been put to the End-use at the time of supply.
The authorisation letter should specify the point at which the goods covered by the authorisation are deemed to have been put to their End-use
EU Regulation 952/2013 Article 254