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.

Customs warehousing and end use

This video explains how to get authorised for the customs warehousing and end use procedures. It highlights the different types of warehousing and identifies the cash flow benefits of the authorisations.