End-use EUS

Release for free circulation at a reduced or nil rate of duty, because of the specific use given to the goods within the Union.

What to plan for: compliance with the prescribed use must be demonstrable right through to discharge.

Conditions

The goods must be put to the particular use laid down in the Common Customs Tariff, under customs supervision allowing compliance with the obligations to be verified. The prescribed use must be complete and must take place within the prescribed periods.

What you must supply

• Calculation of the debts where a comprehensive guarantee is used: CN code, value, quantity, type of duty, excise rates, average discharge period

Guarantee

A guarantee is required.