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HMRC internal manual

Customs Special Procedures Manual

Completion of End-use and discharging liability: export of End-use goods

Where End-use goods have been put to an eligible End-use and are then entered for export, they should be treated in the same way as any other free circulation goods. End-use goods which have not been put to an eligible End-use within the EU may also complete End-use by export from the EU. While export of End-use goods from the Customs territory of the Union  may be approved, export is not regarded as a normal method of eligible disposal for End-use goods. Until such goods have been put to an eligible use within the EU, they remain under Customs control. However if it is intended to export aircraft, aircraft parts or shipwork goods from the EU to satisfy End-use, they may be entered to the export procedure inland under CSE or SDP at a DEP and move to the office of exit without the need for transit or NCTS guarantee requirements.