End-use procedure

Jun 15, 2020

Revenue have updated their Instruction Manual on End-Use Procedure.   

End-use is a Customs procedure whereby goods entered for free circulation into the European Union (EU) may be given favourable tariff treatment at a reduced or zero rate of duty on condition they are put to a prescribed use. This procedure is designed to facilitate trade and ease of movement goods within the EU. The Instruction Manual on End-Use Procedure has been updated as follows:   

  • References to SAD (Single Administrative Document) are changed to Import Declaration, in line with the Union Custom Code (UCC). 

  • New material, explaining Transfer of Rights and Obligations (TORO) have been included. TORO allows the holder of the authorisation for end-use transfer goods to another operator, for them to put to their end-use. The holder of the authorisation for end-use must apply for TORO for any operators they wish to transfer goods to, in advance of any transfer. Further details on TORO and how to apply for the TORO are included in section 7.1 and appendix II – TORO form, of the manual.  

  • Reference to aircraft removed, as aircraft no longer requires end-use authorisation. 

  • Updates to material on the online application procedure. End-use applications for traders can be completed in the Trader Portal. Further details on application procedures are included in section 2.1 of the manual.  

  • Sections 10.1.1 and 10.1.2 are deleted, as no longer required.  

  • Appendix on control officer’s report and conditions removed, as control officers will receive these with applications.