End-use procedure

Régimen de destino especial

What does the end-use customs procedure involve?

This procedure allows for certain goods, when they are released for free circulation, to be subject to reduced or zero duty (the corresponding tariff is paid but VAT is not) due to their end use, and they remain under customs control until they are put to their prescribed use.

The goods that can benefit from this treatment are laid down in the tariff classification (Combined Nomenclature) for goods to be released.

Who should apply for the end-use procedure?

This depends on the type of goods. Contact us and we will inform you of the goods which are currently subject to end-use procedures according to the goods tariff classification.

How can a company apply for authorisation for the end-use procedure?

Usually, an application is made at the time of dispatch with the import Single Administrative Document (SAD) and, if appropriate, a complementary document. In exceptional cases, an application is made to the Department of Customs and Excise.

Find out how our customs agents can solve your customs clearance issues.