# end use

*Last updated: 2026-06-26*

> A piece of machinery destined for use in a company's own production rather than for resale illustrates the concept of end use in customs law: the specific, final purpose for which imported goods will be used by the consignee.

A piece of machinery destined for use in a company's own production rather than for resale illustrates the concept of end use in customs law: the specific, final purpose for which imported goods will be used by the consignee. Certain tariff headings allow reduced or zero duty rates on condition that the importer declares and subsequently evidences compliance with a defined end use – typically as capital equipment or an industrial input. The end-use declaration is submitted at customs entry and creates a monitoring obligation over a set period; duties deferred under the relief can be recovered if goods are diverted or resold. End use also carries independent weight in export control: for dual-use goods, the declared end use and end user can determine whether an export licence is required.

**Source:** [https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/end-use_en](https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/end-use_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | end use |
| Language | EN |
| Word count | 130 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/end-use_en |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/end-use-3](https://www.freight-academy.com/en/glossary/end-use-3)*

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