End-use procedure

Under the End-use procedure you can release non-Union goods for free circulation with a specific destination without having to pay duties or full duties.

By applying duty relief or a reduced rate, the tax burden is lower.

These favourable tariff arrangements can be found in the Combined Nomenclature and the Common Customs Tariff. Conditions and/or obligations apply. Read more about this in the Customs Manual.

Applying for an authorisation

If you wish to use the End-use procedure, you need an authorisation. You apply for the authorisation via the EU Trader Portal. For more information, go to the 'Completion instructions EU Trader Portal – End-use procedure authorisation (EUS)' (only available in Dutch).

Does your organisation have its headquarters outside the customs territory of the Union? Only in that event you apply for an authorisation using the form 'Application for an End-use procedure authorisation' (only available in Dutch).

Please note!

Customs authorisations offer facilities to which Customs attach certain conditions, such as set standards for your administrative organisation and internal control. You also have to provide a guarantee. Prior to applying for an authorisation, make the proper preparations. It is possible to get help from an external advisor or a customs agent.

If it is the first time that you apply for an authorisation, call the Customs Tax Telephone (BelastingTelefoon Douane).

Simplified application

In a number of cases, you can apply for this authorisation in a simplified manner. You can make this simplified application by lodging a declaration for placing goods under the procedure using the standard declaration procedure. The customs declaration shall be considered as an application for the authorisation. You then provide additional details using the 'Statement Additional information and requirements when applying for an authorisation (for a special procedure by means of declaration)'.

More information

Read more about this authorisation in the Information and general conditions and in the Customs Manual (only available in Dutch).

Cross-border authorisation

You can also apply for a cross-border authorisation for the End-use procedure. More information on this can be found at the Expertise Centre for Cross-border Authorisations.

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