SPE13235 - Discharge to free circulation: discharging IP goods at an End Use rate of duty

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If the IP goods are actually being put to the prescribed end use, for example eligible parts for a vehicle are produced and they are being released, an authorisation to use end use is not required. Duty liability under IP may be discharged at an end use rate of duty, provided it is not a regular or normal method of discharge and the goods being released to free circulation are eligible for entry to end use.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 73

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979