Application and Renewal of End Use Applications (and Other Duty Relief)

26 August 2011

HMRC have issued an information paper (CIP73) providing guidance on application and renewal of end use authorisations. This guidance is issues against a background of incomplete submissions that are causing delays in the renewal process.

HMRC has tightened up its processing of all customs duty relief applications in the last two years with major changed to the information requirements and closer scrutiny of the qualifying conditions. This may be due to criticism flowing from recent EU Commission and National Audit Office reviews.

HMRC is focussing on stopping the process of End Use authorised businesses carrying out unauthorised processing on goods imported to end use. The guidance makes specific reference to the manufacture of aircraft parts. Other customs duty reliefs are available to reduce any customs duties on aircraft parts including Inward Processing Relief and Processing under Customs Control. We are aware to HMRC seeking to impose retrospective customs duties on businesses claiming the wrong type of relief.

We would advise businesses applying for any duty relief to study the qualifying conditions to ensure these are met and that any new regimes have adequate procedures to meet additional obligations you are taking on.

We would also advise businesses re-applying for any duty relief schemes to approach the process as a fresh application. HMRC is likely to process any renewals on this basis.

If you require any assistance in applying or renewing your duty relief applications please contact us.

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