End-use relief - transferring and disposing of goods

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • End-use relief - transferring and disposing of goods
  • Transferring goods
  • Completing end-use
  • Common stock
  • Waste and scrap
  • Exports
  • Destroying goods
  • Alternative end-use
  • Customs debt
  • Fish and cheese
  • Bicycle parts and anti-dumping duty

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.

2454/93/EEC , Annex 67 and Articles 291–300; 1602/2000/EC) , Article 1(7); 444/2002/EC ; 2286/2003/EC ; Notice 770 Imported goods: end-use relief (LNB News 27/04/2009 94); De Voil Indirect Tax Service V17.152 (subscription sensitive)

This guidance note details the procedure that needs to be followed when disposing of or transferring end-use goods. This note should be read in conjunction with the following guidance notes:

  • End-Use relief - applying for authorisation
  • End-use - importing goods
  • End-use relief - aircraft and aircraft parts
  • End-use relief - military equipment
  • End-use relief - goods for shipwork and the continental shelf
Transferring goods
Transferring goods to another end-use authorised business

End-use goods can be transferred to another trader who holds a valid end-use authorisation and the transferor must ensure that they confirm that the transferee has a valid authorisation in place before the goods are transferred.

2454/93/EEC , Article 296

Businesses do not need to obtain prior approval and no official documentation is required.

The transferee or recipient must ensure that they state the following on each order:

“I request delivery under the terms of my end-use authorisation number (insert)”

When the transferor receives the order then it needs to retain either the original or a photocopy as part of its end-use records. It must put the following statement on the invoice and delivery notes issued:

“Supplied under the terms of your end-use authorisation”


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