Miscellaneous: diversion of Inward Processing (IP) goods to End-use relief: disposing of goods following revocation
IP should not be authorised where the intention is to release goods to free circulation. Diversion of IP goods to end-use may however be approved, provided it is not a regular or normal method of disposal, for example, where an export order has been cancelled.
In these circumstances, if the IP goods being diverted are eligible for End-use, subject to being put to a use for a prescribed purpose, duty on diversion can be calculated at the End-use rate provided, at the time of release, the trader holds an End-use authorisation or is applying for one and all the conditions for granting End-use are satisfied. The goods entered to IP at the time of import must have been eligible for End-use
Any duty due will be calculated at the End-use rate of duty on the value of the goods at import.
Commission Regulation 2454/93 Article 547a
EU regulation 952/2013