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 take advantage of the End Use procedure, you will need an authorisation. You can apply for this using the form End Use Application (only available in Dutch).
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).
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.