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CIP 33 (2018) End Use procedure changes


Following discussions in the Special Procedures Expert Group, the Commission reviewed the guidance on End Use relief. The Commission specified that the assignment of goods to the prescribed use must take place within the customs territory of the Union because assignment outside of the Union would require an export of goods.
The revised guidance has been published.
The requirements of the End Use procedure will also be abolished in cases where a civil aircraft has been registered as such and declared for free circulation. This is referred to in Commission Regulation 1925/2017.

Assignment outside of the Union

HM Revenue and Customs (HMRC) will not issue an authorisation for End Use where assignment outside the Union is planned. Such goods should not be placed under the End Use procedure.
To allow a smooth transition to the above changes, such goods must be discharged from the End Use by one of the following methods:

  • exporting the End Use goods outside of the EU by 31 July 2018
  • removing End Use goods inadvertently placed in customs warehouse to their prescribed use by 31 July 2018
  • placing them in a prescribed use within the EU
  • diversion from end-use by paying all the duties due

Civil aircraft

In order to reduce administrative burden, the Commission have abolished the requirement of the End Use procedure where aircraft have been registered on the civil register of a Member State or third country and declared to free circulation. This will apply to civil aircraft under commodity code subheadings:

  • 8802 11
  • 8802 12
  • 8802 20
  • 8802 30
  • 8802 40

The guidance in Notice 3001 will be updated.
A new Customs Procedure Code (40005RL) has been created to cover these goods. This will appear in the Tariff in due course.


Further information can be obtained from your Supervising Office.
Issued on the 04 January 2018 by Customer Strategy and Tax Design, Customs Directorate, HMRC.
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