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Authorised Use relief

This section is not part of the standard

The content in this section is only included to help explain the standard, provide examples or make recommendations about use.

It does not contain requirements for complying with the standard and is not governed by the formal standards process.

The information may not have been updated to accurately reflect Government policy.

Traders can apply to pay less or no duty on goods they import for specific purposes.

To qualify for Authorised Use relief, goods must meet defined criteria.

Goods covered by Authorised Use relief include:

  • civil aircraft and aircraft parts
  • shipwork goods
  • fish
  • cheese
  • bicycle parts

Read more about the goods that traders can get Authorised Use relief for on GOV.UK.

The EU refers to Authorised Use as ‘end use relief’.

Finding an Authorised Use commodity code

A small proportion of the total number of commodity codes are for Authorised Use only.

To find a commodity that is for Authorised Use only, search for measure type ‘105’.

In the Tariff Editor these appear as ‘105 (Non preferential duty under end use)’ instead of ‘103 (Third country duty)’.

The descriptions include information about the specific purpose the imported goods must be used for. For example ‘for use in’ or ‘for the manufacture of’.

How traders qualify for Authorised Use relief

To qualify for Authorised Use relief, a trader must produce certificate N990.

N990 should be present as a condition on all 105 duties in the Tariff editor. This also applies to other end use measures.

N990 is currently called ‘EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)’.