Customs – ‘end use relief’
HMRC have issued a new Customs Information Paper which is relevant to businesses that import goods to ‘end use relief’ or require an authorisation for ‘end use relief’. This 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. The relief does not apply to VAT or to excise duties.
The application form necessary to apply for end use relief has been re-designed to comply with European regulations.
The revised form includes
- all previous updates
- new contact details for the National Imports Relief Unit
- clarification of policy concerning shipwork, military goods and fish
- updated information about appealing against a customs decision to take account of the Tribunal reform changes
In tandem with this update, Notice 770 entitled ‘End Use Relief’ has also been updated. The new version of the notice cancels and replaces the previous version published in July 2003. The notice explains the procedure and necessary conditions for importing or receiving certain goods at a reduced or nil rate of duty using end use relief.