SPE16750 - Completion of Authorised Use and discharging liability: alteration of use

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Prior approval from Customs must be obtained before granting any alternative use for goods imported under Authorised 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 Authorised Use, the goods can benefit from the reduced Authorised Use rate applicable to the alternative use and any Customs debt will be calculated on the difference between the two Authorised Use rates. A Customs debt will be incurred at the point of diversion i.e. the point at which the goods are put to an ineligible use.

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.