End use relief, now called authorised use in Great Britain, lets an authorised business import certain goods at a reduced or nil rate of customs duty because they will be put to a specified use, such as building or repairing civil aircraft or fitting out ships. The lower rate depends on the goods actually reaching that use within the time allowed; if they are diverted, sold to someone without authorisation or not used, the full duty becomes payable.

What is end use relief and what is it called now?

In Great Britain the procedure is called authorised use. HMRC’s guidance notes that in Northern Ireland it is still referred to as end use, which is the older EU term. It is a special customs procedure: the goods are released into free circulation but remain under customs supervision until the authorised use is completed.

The lower rate comes from regulation 20 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. It applies the rate shown in a published document, Authorised Use: Eligible Goods and Rates, which must be lower than the standard tariff rate. The uses that qualify are listed in a companion document referred to in regulation 32 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018. Both documents are updated several times a year, so check the version in force on the date of import. The rates also appear in the UK Global Tariff alongside the standard rate.

Which goods and uses qualify?

HMRC’s guidance gives the main categories:

  • Civil aircraft and parts. Construction, maintenance or repair of civil aircraft, and parts used for ground flying trainers. Excluded are test equipment temporarily fitted, portable GPS units, ground handling equipment and parts imported for direct sale without fitting.
  • Shipwork. Goods fitted to eligible vessels, from cruise ships and ferries to tugs, yachts and drilling platforms, for construction, maintenance, repair or conversion. Wind farm equipment, ship stores, crew personal items and navigation equipment sold on a supply only basis are excluded. Raw materials qualify only if used directly to build or repair the vessel.
  • Fish for processing or industrial manufacture, but not simple handling such as gutting, freezing or packing.
  • Cheese for making processed cheese for the food processing industry.
  • Bicycle parts from China, where authorised use relieves anti dumping duty for assemblers within the quantity limits.
  • Hot rolled steel processed into specified products, within a tariff quota allocated first come, first served.
  • Other goods, including security cameras fitted to surveillance systems.

Authorised use does not apply to excise duty on hydrocarbon oils, which has its own regime.

Who can apply, and which authorisation do you need?

You must be established in the UK, hold an EORI number starting GB, be financially solvent, have a good customs compliance record and keep appropriate records. HMRC offers four types of authorisation.

Type Key points
Full authorisation For regular use. Apply at least one month before importing. Granted for up to five years.
Authorisation by declaration For occasional use: up to 10 times in a rolling year, for consignments of up to £500,000 each. You must put the goods to use yourself, not subcontract. An individual guarantee is normally needed. Not available for goods subject to anti dumping duty or with simplified declarations.
Retrospective Exceptional cases only, backdated no more than one year, and not if you had one in the previous three years.
Northern Ireland and EU For NI established traders operating in NI and the EU, using an XI EORI number.

The authorisation holder does not have to own the goods, but is responsible for any duty that becomes due on them.

How long do you have to put the goods to use?

The period of discharge is stated in a full authorisation. HMRC’s handbook says it does not normally exceed one year from the import declaration, with longer periods possible for aircraft and shipwork. Under authorisation by declaration it is six months unless HMRC agrees an extension.

When the goods have been used or destroyed, you send a bill of discharge, which releases the suspended liability. Goods capable of repeated use can stay under supervision for up to two years after they are first put to the authorised use, as regulation 33 of SI 2018/1249 allows. Destruction needs HMRC’s permission and at least five days’ notice.

The point at which use is complete differs by category. For aircraft parts, it is when the part is fitted and the aircraft handed back to the owner, or first used by an airline under an exchange agreement. For shipwork it is when the part is fitted to the vessel, or for spare parts supplied for running repairs at sea, when they are received on board.

What about aircraft parts from businesses outside the UK?

Authorised use for aircraft requires UK establishment. HMRC points businesses that are not established in the UK to the airworthiness scheme, which suspends import duty on parts and components for manufacturing, repairing, maintaining, rebuilding or modifying aircraft if they come with an authorised release certificate such as an EASA Form 1, CAA Form 1 or FAA Form 8130. It does not cover whole aircraft, and goods already entered to authorised use cannot be switched to it.

Does it reduce import VAT?

Authorised use is a customs duty procedure. VAT relief on parts and equipment for qualifying ships and aircraft is a separate question under VAT Notice 744C, and HMRC’s handbook states that the VAT relief does not apply to raw materials, partly processed parts or non specialist goods. Where VAT is payable at import, a VAT registered importer can usually account for it through postponed VAT accounting.

What happens if goods are diverted?

If goods are sold instead of being used, or a condition is not met, a customs debt arises at that moment. If the goods are sold to a trader without authorisation, the original holder stays liable. The duty is worked out on the value of the goods as imported, ignoring anything added since. HMRC’s example is brake linings fitted to drive axles: the debt is based on the linings alone.

A sale is not always a diversion. Authorised use holders can sell aircraft parts to owners of single aircraft who are not authorised if the invoice is marked “Subject to Customs authorised use control, for use in civil aircraft only”; authorised use is then complete at the time of sale.

Agents need care. HMRC’s handbook says indirect representation is not allowed for authorised use, so the declaration must be made by the holder or a direct representative acting on clear instructions.

A worked example

Illustration only. A Southampton marine engineer imports engine control units worth £50,000 to fit to ferries it is refitting. Assume the standard duty rate is 4% and the authorised use rate is nil. Under full authorisation it pays no duty at import, saving £2,000. Six months later it sells two units worth £5,000 to another yard that has no authorisation. Those two units have been diverted, so duty at 4% on their import value, £200, is due from the engineer, and the remaining units must be fitted within the discharge period shown in its authorisation.

What records and mistakes should you watch?

Records must be kept for at least three years after all goods under the authorisation have been disposed of. They should show each import, location, use, rate of yield where relevant and any transfer of obligations. Normally authorised use goods are stored separately unless HMRC agrees otherwise. Common mistakes are using the wrong commodity code, assuming eligibility without checking the current reference document, missing the bill of discharge, and selling surplus stock on to customers who are not authorised.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.