Commentary

V17.152 End-use relief

Part V17 Customs duties

V17.152 End-use relief

V17.152 End-use relief

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

Goods may be released for free circulation with favourable tariff treatment, or at a reduced or zero-rate of duty on account of their end-use1. In most cases, ie those where it is provided that such goods are to be subject to end-use customs supervision, the customs authorities may establish in

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