End-use relief

Using the Tariff for end use

You'll need to consult the Integrated Tariff of the United Kingdom (the Tariff) to find out whether goods you plan to import qualify for end-use duty relief. The Tariff is a three-volume guide containing information on all aspects of trade procedure. It provides:

• guidance on how to make an import entry
• access to a full list of traded commodities and the codes used to determine rates of duty payable on them

For more information, see our guide on an introduction to the Tariff.

An electronic version of Volume 2 of the Tariff is available free on this website. Find commodity codes and other measures applying to imports and exports by accessing our free online UK Trade Tariff.

All imported goods need to be classified with a ten-digit commodity code. Alongside this code you'll find a description of the goods and any prescribed use for them. You'll find a full list of commodity codes in volume 2 of the Tariff. In addition, you'll need to enter a customs preference code, customs procedure code, a document code and AI statements in addition to your authorisation number to claim the relief.

Customs preference code

This three-digit number is used to identify whether a reduction in or relief from customs duty applies and is entered in box 36 of the Single Administrative Document (SAD). You can get more information about preference codes in volume 3 of the Tariff.

Customs procedure code

This is a seven digit number which is used to identify the customs procedure that will apply to your goods. You will need to use an appropriate customs procedure code when declaring your imported goods to ensure you can claim relief. It should be entered in box 37 of the SAD. You'll find a full list of customs procedure codes for imported goods in volume 3 of the Tariff. You can find a list of customs procedure codes in section 3.1.2 when you read Notice 770 on imported goods: end of use relief on the HM Revenue & Customs (HMRC) website - Opens in a new window.

Subjects covered in this guide

• Introduction
• End-use duty relief - principles and practices
• Using the Tariff for end use
• Applying for end-use authorisation
• End use - other duty relief procedures and completion
• End-use relief for aircraft and aircraft parts
• End-use duty relief for shipwork goods and goods used on the continental shelf
• Where to get help with end-use duty relief

Print options - What are my print options - Opens in a new window

• Add guide to my print portfolio (print later as PDF)

Email options - What are my email options - Opens in a new window

• Tell a friend about this page
• Send me an email alert when this guide changes