End-use relief- importing goods

By Tolley

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

  • End-use relief- importing goods
  • Entering goods
  • Entering goods using a simplified authorisation
  • Using third parties
  • Amending an entry
  • End-use relief and other customs procedures
  • Postal imports

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 provides an overview of how goods should be imported by businesses with an end-use authorisation. This note should be read in conjunction with the following guidance notes:

  • End-Use relief - Applying for authorisation
  • End-use relief - transferring and disposing of goods
  • End-use relief - military equipment
  • End-use relief - goods for shipwork and the continental shelf
Entering goods

When entering goods to end-use, a C88 must be completed and any appropriate amounts duties and import VAT due must be paid. The following details the information required on the C88. Please note that if the business uses a ‘simplified’ authorisation to import goods to end-use (where completion of the C88 constitutes the application and subsequent authorisation) then specific rules apply, see below:

C88 box Information to be inserted

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