The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - End-Use Relief and other guidance notes in the Union Customs Code subtopic for more information on the current rules.
This guidance note provides an introduction to end-use relief and how to apply for authorisation. It should be read in conjunction with the following guidance notes:
End-use relief can be used by businesses to import or receive certain goods that have been transferred by another end-use authorised party at a reduced or nil rate of duty, providing the goods are put to a prescribed use under Customs’ control within specified time limits. The purpose behind the relief is to therefore promote certain trades being carried out in the EU. For example, without end-use relief a manufacturer of civil aircraft might incur duty at 5% on some of the parts that it needs to import. With end-use relief those parts might be able to be imported duty free.
Only duty relief can be obtained and import VAT must be paid on the goods unless they are zero-rated or qualify for another type of VAT relief.
End-use relief will only provide certain EU established trades and industries assistance by enabling them to import goods at a favourable rate of
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