Union Customs Code ― End-Use Relief

By Tolley

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

  • Union Customs Code ― End-Use Relief
  • EnU
  • Authorisation
  • Claiming EnU
  • Using EnU with other customs special procedures
  • Discharging EnU

This guidance note provides an overview of HMRC’s interpretation of the customs special procedure, End-Use Relief (EnU), that was revised when the Union Customs Code (UCC) was introduced with effect from 1 May 2016. This note should be read in conjunction with the Union Customs Code - End-Use Relief - aircraft, continental shelf and military equipment, etc and Union Customs Code – Customs Special Procedures – authorisation guidance notes, and other notes in the ‘Union Customs Code’ subtopic as well as the guidance issued by the EU Commission which can be accessed below.

More information on the UCC can also be found on the European Commission website via the UCC – guidance documents .

Specific information on CSP can be found via Special Procedures .

Please see the End-Use relief – applying for authorisation for details of the procedure in place before 1 May 2016.


EnU enables goods to be imported into the EU at either a reduced or zero rate of duty when those goods will be used for a specific purpose within a specified time limit. EnU does not apply to VAT or excise duty.

;HMRC import / export manuals 
Eligible goods

Goods must be identified in and meet criteria that is defined in the Tariff and the following goods can currently be imported using EnU:

  • shipwork goods
  • aircraft and parts
  • hydrocarbon oil
  • marine propulsion engines
  • military equipment
  • fish
  • cheese
  • casein used in the cheese industry

EnU is identified at TARIC (the integrated Tariff of the European Union) level. TARIC nomenclatures / commodity codes contain descriptions for both non-EnU and EnU goods under one commodity code. Please use TARIC  for assistance in self-classifying goods online.

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