Guidance

UK Trade Tariff: end-use relief on goods used for a prescribed use

Find out how end-use relief gives favourable rates of duty and levy on certain goods imported from non-EU countries.

Documents

Details

This guidance will soon be removed.

End-use is known as Authorised use in the UK.  Details of eligible goods and their authorised uses can be found in Reference document for authorised use: eligible goods and authorised uses.

End-use relief helps certain industries and trades in the UK and EU by allowing a favourable rate of duty and/or levy on certain goods imported from non-EU countries, as long as those goods are put to a prescribed use.

Published 1 January 2009
Last updated 8 May 2024 + show all updates
  1. This guidance will soon be withdrawn. Guidance has been added about where this information can now be found.

  2. This guidance has been updated to reflect import and export legislation changes from 1 May 2016.

  3. First published.