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HMRC internal manual

Customs Special Procedures Manual

Completion of End-use and discharging liability: End-use relief and Customs Warehousing

Entering End-use goods to Customs Warehousing

At the point of importation these goods should be entered under normal warehousing procedures, using the non End-use tariff subheading and CPCs 71 00 000 or 71 00 001.

For Shipwork goods where any tariff heading is applicable the goods should be entered under normal warehousing procedures using the appropriate tariff sub-heading. Only when removing the goods from warehouse should the trader claim End-use relief.

Goods removed from Customs Warehousing

End-use authorised traders can enter goods to End-use relief on removal from the warehouse using Form C88 SAD with either CPC 40 71 003 (shipwork goods) or 40 71 004 (other end-use) in box 37.