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HMRC internal manual

Customs Special Procedures Manual

Completion of End-use and discharging liability: re-imported goods

When End-use goods are exported from the EU and subsequently re-imported (other than under the OPR provisions, they will fall into one of the following categories:

End-use goods being returned to the same use on re-importation

Such goods should be entered to the appropriate End-use relief CPC, whether or not End-use was completed before exportation, however, if a reduced End-use rate of duty was paid when the goods were first imported (and has not been refunded), relief from paying it a second time may be claimed under Returned Goods Relief (RGR) provided all the relevant RGR conditions are met.

Both End-use relief and RGR may be claimed by entering the goods to the End-use CPCs 40 00 023 or 40 00 024.

End-use goods not being returned to End-use

Such goods may be entered to RGR CPC 40 000 58 on payment of the full rate of duty, reduced by an amount equal to any duty paid (and not subsequently refunded) when the goods were originally imported to End-use. However the authorisation holder may claim Inward processing relief or any other relief as an alternative to End-use.