Customs “End-use” Regime: how does it operate?
Certain goods entered for “free circulation” at the time of importation may be given favourable tariff treatment on condition that they are put to a prescribed end-use. The relief of duty on such goods may be applied for by completing a questionnaire form. The main condition to be met is that the importer must satisfy customs that the imported goods have been put to the use for which duty-free admission was granted. (The relief applies to customs duties only and does not apply to value-add tax or excise duty payable on such goods). Further information may be obtained from: E-mail: customsreliefs@revenue.ie or Customs Branch, Government Offices, Nenagh, Co.
