End Use procedure changes (CIP33/2017)

Find out how the End Use procedure for goods assigned to a prescribed use outside the customs territory of the Union has changed.


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:

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:

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.

• support: (t) 01784 240400 (e) helpdesk@asm.org.uk
• sales: (t) 01784 242200 (e) sales@asm.org.uk