Commentary

V3.319 Special procedure—authorised use

Part V3 Supplies, acquisitions and imports

V3.319 Special procedure—authorised use

V3.319 Special procedure—authorised use

Authorised use relief (formerly end-use relief) is designed to relieve imported goods from import duty where they are put to a designated purpose. It is described at V17.152. The relief does not apply to VAT. For details of the procedure, see Apply to pay less duty on goods you import for specific uses and Declare your goods to end-use and completing end-use

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial