End-use

Under the end-use procedure, certain goods may be imported from outside the EU and released for free circulation at a reduced or zero rate of duty, provided that they will be used for a specific purpose or in a particular context.

End-use is one of the so-called special procedures.

A zero rate of custom duty or favourable tariff treatment on account of end-use is granted upon import. However, the goods will remain under customs supervision until they have been used for the end-use specified in the authorisation. The bill of discharge must show that the goods have been used for the prescribed end-use or that the procedure has otherwise been appropriately discharged.