Guidance: Check if you can pay less duty if your goods are imported into authorised use

You can pay less duty on certain goods you import into the UK that are going to be processed or put to a specific use.

Civil aircraft and aircraft parts

You can use authorised use to claim relief for civil aircraft and aircraft parts, but you must be established in the UK. If you are not, you can use the airworthiness scheme.

You can use authorised use for:

• civil aircraft
• civil aircraft parts
• parts used for ground flying trainers

A civil aircraft is any aircraft that carries a civil registration and includes:

• gliders
• aircraft imported from outside the UK
• aircraft designed or adapted for pleasure or recreational use
• aircraft leased by a civil airline or other outlet which continues to be maintained to Civil Aviation Authority (CAA) or equivalent standard

You may be eligible to import:

• an aircraft for your personal or business use
• a small number of parts to repair an aircraft
• completed aircraft
• parts to repair aircraft by a company that operates an airline
• parts to repair aircraft by a company whose business is to repair or service aircraft

You cannot use authorised use for:

• test equipment temporarily fitted to an aircraft and removed once readings have been taken
• portable Global Positioning Systems equipment
• ground handling equipment
• parts imported for direct sale without fitting them
• aircraft imported by a person not established in the UK to be used as a means of transport

For certain parts of an aircraft that are broken or in need of repair you should declare these to inward processing.

Using authorised use with civil aircraft and aircraft parts

You can use authorised use to:

• construct, maintain or repair aircraft of an unladen weight of 2000 Kg or more built in the UK
• import aircraft duty free from outside the UK

When authorised use is completed

Your authorised use relief will be complete when your civil aircraft:

• is registered and a valid registration (UK or non-UK) is issued
• was already registered when it was imported and has been exported or has been delivered to the UK established person who will use it
• does not have to be registered (for example, aircraft in kit form), the sale to a civil user completes authorised use. This person does not need to hold an authorised use authorisation, but the sales invoice must be marked “subject to customs authorised use control”

Your authorised use relief will be complete when your aircraft parts:

• are used by airlines for the maintenance and repair of their aircraft under the terms of an exchange agreement or for their own needs are first used
• have been fitted and the aircraft is transferred to another person or made available to the owner

Shipwork goods

You can use authorised use relief to import goods that will be fitted to eligible ships or vessels. They can only be used for construction, maintenance, repair or conversions.

You can import goods for:

• cruise ships
• excursion boats
• ferry boats
• sea going tankers
• yachts
• rowing boats
• canoes
• tugs
• dredgers
• warships
• lifeboats
• platforms

You cannot use authorised use relief to import:

• equipment for wind farms
• remotely operated vehicles (unless they are necessary equipment for a ship or vessel)
• navigation equipment sold on a supply only basis
• items for ship stores
• personal items for crew members

You can import raw materials that are used directly to manufacture or repair a ship but not to manufacture into other products even if that product is then used on an eligible vessel.

Using authorised use with shipwork goods

You can bring in any goods except for food and drink. You must show the item you have brought in is eligible for authorised use or you will need to pay duty.

If you claim relief against items that are reusable we may require that the goods remain under customs supervision for 2 years.

You cannot use items that are turned into something else to equip a ship. For example, plates and cutlery can claim relief but not the clay and steel that would be used to make them. Finished nets for a fishing vessel are allowed but not the twine that would make them up.

If an item is used to equip or fit a qualifying vessel or rig but is then moved to a non-qualifying use within that time period, customs duty may be payable.

When authorised use is completed

Your authorised use relief will be complete when you fit the part to your vessel. If the vessel is not at your premises, you can have the parts delivered directly to where they are being fitted. You must make sure that your records show that the goods have been used correctly.

If you supply spare parts for a vessel for use:

• as running repairs to be made during a vessels voyage
• whilst at sea on a vessel’s machinery or equipment

Your relief will be completed when your goods have been received on board.

Fish

You can use authorised use relief to bring fish into the UK when they’re being used for:

• processing
• use in the industrial manufacture of products

Your fish must be processed for human consumption, but you cannot claim relief when you are:

• cleaning
• gutting
• heading
• cutting (but filleting and cutting up frozen blocks, dicing, production of flaps or splitting of frozen interleaved fillet blocks is allowed)
• sampling
• sorting
• labelling
• packing
• chilling
• freezing
• deep-freezing
• thawing
• separation
• treatments carried out at a retail or catering establishment

When your fish are for use in the industrial manufacture of products they must be:

• cooked or otherwise prepared or preserved, for example, fish fillets covered with batter or breadcrumbs, tuna fish which has had a marinade added or cooked fish
• boiled, steamed, grilled, fried, roasted or otherwise cooked
• prepared or preserved in vinegar, oil, fish marinades (fish prepared in wine, vinegar and so on with added spices or other ingredients), fish sausages or fish paste
• prepared or preserved- for example, finely homogenised fish, pasteurised or sterilised fish
• follow certain food preparations when containing fish

Importing prawns for authorised use

If you import prawns, they must have been through an industrial process such as:

• incorporated in pies
• vol-au-vents
• curries

If you’re making prawn sandwiches this must be done in a factory for onward supply. The sandwiches must be made to be sold in supermarkets, shops and restaurants. You cannot make prawn sandwiches at a retail or catering establishment and claim relief.

If you’re chilling, freezing or glazing your prawns this is not eligible for Authorised Use Relief.

Cheese

You must meet the following conditions to bring cheese in under authorised use:

• the cheese must be imported for the manufacture of processed cheese under Tariff subheading 0406 30 and not for direct retail sale
• the processed cheese produced must be for use in the food processing industry
• the finished product must be entered to Tariff subheading 0406 90 01

If you’re processing cheese it must be manufactured by commuting, mixing, melting and emulsifying. It must also be made with the aid of heat and emulsifying or adding acidifying agents (including melting salts), have one or more variety of cheese and one or more of the following:

• cream or other dairy products
• salt
• spices
• flavouring
• colouring
• water

You cannot claim relief for imported:

• cheese for the manufacture of other food
• cheese sauces
• grated cheese
• powdered cheese

Bicycle parts

You can bring bicycle parts in under authorised use, but they must be imported from China and be:

• frames
• forks
• rims
• hubs

To qualify for authorised use, only 299 of each kind of part can be released to free circulation each month.

Authorised use is completed once the calendar month period has ended. The parts do not have to be assembled into a finished bicycle.

Military equipment

Import duties on certain weapons and military equipment are suspended when they are used by, or on behalf of, military forces of the UK.

You should discuss this with your Ministry of Defence contact on how best to use this relief.

Other goods

There are some other goods that can be used with authorised use which have additional requirements.

Authorised use does not apply to excise duty on imported hydrocarbon oils and residues, many of the uses qualifying for relief from customs duty can only be carried out in the approved premises of bonded users or refiners.

Casein intended for industrial use other than the manufacture of foodstuffs or fodder is eligible for relief. The addition of borax to casein effectively rules out its use in the manufacture of foodstuffs or fodder. Any casein to which borax has been added will be considered by HMRC to have been put to the prescribed authorised use.

You can claim relief for 1,1,1,2-tetrafluoroethane when it is being used in medical metered inhalers.

You can also claim relief for security cameras for CCTV surveillance systems – authorised use is completed once the goods imported have been fitted to a surveillance system.

Check if your goods can enter authorised use and you can pay less duty.

You will need to be authorised to use authorised use.

Contact the trade and excise enquiries for more information about authorised use reliefs available.