You can import certain goods at a reduced or zero rate of Customs Duty. The goods must be used for a specific purpose and within a set time period. This relief is known as end-use relief. It does not apply to Value-Added Tax (VAT) or Excise Duties. For more information about end-use, please see Further guidance.

How to apply for an authorisation

You should make your application for end-use electronically using the Customs Decision System (CDS).

Further information

If you require further information, contact the Authorisations and Reliefs Unit.