End Use Procedure

download End Use Procedure

of 28

  • date post

    03-Jun-2018
  • Category

    Documents

  • view

    218
  • download

    0

Embed Size (px)

Transcript of End Use Procedure

  • 8/11/2019 End Use Procedure

    1/28

    Instruction Manual

    on

    Customs End-Use Procedure

    Date of Issue 14/03/2013

    Queries: Email:revcep@revenue.ie

    This Manual provides a guide to the interpretation of the law governing all aspects of the End-use

    Customs Procedure. This is set out in Council Regulation (EC) No. 2913/92 (the Customs Code)

    and Commission Regulation (EC) No. 2454/93 (the Implementing Provisions) and this Manual

    should be read in conjunction with these regulations Customs Code, Implementing Provisions.

    Published by Customs Procedures Branch (Economic Procedures Section), Nenagh.

    1

    http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01993R2454http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01992R2913http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01992R2913http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01992R2913http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01992R2913http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01992R2913http://eur-lex.europa.eu/Result.do?direct=yes&lang=en&consleg=01992R2913mailto:revcep@revenue.ie
  • 8/11/2019 End Use Procedure

    2/28

    Table of Contents

    1 Introduction .....................................................................................................................................4

    1.1 What is End-use? ........................................................................................................................4

    1.2 How End-use works ....................................................................................................................4

    1.3 What goods qualify for End-use relief? ..................................................................................4

    1.4 Persons Eligible for End-use relief .............................................................................................5

    1.5 Exclusions from relief .................................................................................................................5

    2. Application for Authorisation .......................................................................................................52.1 Application Procedure................................................................................................................5

    2.2 Region/LCD Report on New Applications. ...............................................................................6

    2.3 Security ......................................................................................................................................6

    2.4 Rate of Yield ...............................................................................................................................6

    3 Types of Authorisations ..................................................................................................................7

    3.1 National Authorisation...............................................................................................................7

    3.2 Single Authorisation. .................................................................................................................7

    3.3 Integrated Authorisation ............................................................................................................8

    3.4 Retrospective Authorisation.......................................................................................................9

    3.5 Simplified Authorisation............................................................................................................9

    4. Issue of an Authorisation .............................................................................................................10

    4.1 Issue of a New Authorisation...................................................................................................10

    4.2 Renewal of an Authorisation....................................................................................................10

    4.3 Amendment to an Authorisation..............................................................................................11

    5. Entry of goods to the procedure.................................................................................................11

    5.1 Declaration on SAD.................................................................................................................11

    6. Obligations of Authorisation holders .........................................................................................11

    6.1 Time Limits...............................................................................................................................11

    6.2 Records......................................................................................................................................11

    6.3 Satisfying End-use Conditions..................................................................................................12

    7. Transfer of end-use goods other than aircraft parts................................................................137.1 General ......................................................................................................................................13

    7.2 Simplified Transfer Procedures ...............................................................................................13

    7.3 Transfer of Goods Within Ireland............................................................................................13

    7.4 Transfers to or from Other Member States ...............................................................................13

    7.5 Transfer of Obligations ............................................................................................................14

    8. Transfer of aircraft parts.............................................................................................................14

    8.1 Goods for the Maintenance and Repair of an Aircraft.............................................................14

    8.2 Contents of air waybill .............................................................................................................14

    8.3 Responsibilities of Airline .......................................................................................................15

    8.4 Passing of End-use Obligations ...............................................................................................15

    9. Goods which cannot fulfil end-use conditions ..........................................................................159.1 Approval to Export from the Community.................................................................................15

    9.2 Approval to Destroy under Customs Supervision.................................................................15

    9.3 Approval to Divert to Home Use ..............................................................................................16

    9.4 Petroleum Products ..................................................................................................................16

    9.5 Waste or Scrap ..........................................................................................................................16

    9.6 Customs Duty Debt ...................................................................................................................16

    10 Monitoring/Checking of Authorisations ..................................................................................16

    10.1 Control Measures ....................................................................................................................16

    10.2 Storage of Goods.....................................................................................................................17

    10.3 Where End-use Obligations are not fulfilled. ........................................................................17

    10.4 Cases of doubt or difficulty.....................................................................................................18Appendix 1 .........................................................................................................................................19

    Report on End-use application........................................................................................................19

    2

  • 8/11/2019 End Use Procedure

    3/28

    APPENDIX 2 .....................................................................................................................................23

    General conditions to be observed by persons authorised ............................................................23

    to engage in an End-use Arrangement. ...........................................................................................23

    Appendix 3 .........................................................................................................................................26

    Notes on Completion of Form T5 .......................................................