End-use relief
Check if you can apply for end-use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing
Last updated: 25 November 2021
Goods imported into the European Union (EU) are regulated by a range of measures that aim to place EU and UK business on equal footing with businesses elsewhere in the world.
One of these is end-use relief which allows a reduced or zero rate of customs duty on a short list of named goods used for prescribed purposes under Customs control and within a specified time period. End-use relief does not apply to VAT or excise duties.
Further information is available in the following guides on GOV.UK -
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