Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Completion of End-use and discharging liability: alteration of use

Prior approval from Customs must be obtained before granting any alternative use for goods imported under End-use relief. However, authorisation holders should be reminded that any alternative use may result in a Customs debt being incurred.

If the alternative use is also eligible for End-use, the goods can benefit from the reduced End-use rate applicable to the alternative use and any Customs debt will be calculated on the difference between the two end-use rates. A Customs debt will be incurred at the point of diversion ie the point at which the goods are put to an ineligible use.

EU Regulation 952/2013, Article 86(3)

Delegated Regulation 2015/2446, Article 72