End-use relief
Also called: end-use procedure · nihai kullanım
A special procedure allowing goods to be released for free circulation at reduced or zero duty because of their specific use, for example parts for civil aircraft, ships or certain processing. It requires authorisation, and the goods remain under customs supervision until they have been put to the prescribed use.
In practice
It can cut duty to zero, but the holder must keep records proving use, and goods diverted to another use become liable for full duty.
EU
Türkiye
UKRelated terms
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