GlossaryEN1 min readUpdated: Jun 26, 2026

end use

Quick Answer

Last updated: 26 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/end-use_en

Category

Incoterms 2020 Simulator: Who bears costs & risk?

Reading time

1 min

Words

130

Mentioned in

–

Definition & Explanation

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.

Next steps

Tools that match this term

Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen

Related Terms

⚖️ ICC Incoterms 2020

Incoterms 2020 Simulator: Who bears costs & risk?

Analyze all 11 Incoterms 2020: cost matrix, risk timeline, insurance gap detector and customs responsibility – free, no login required.

Incoterms Simulator →

Logistics knowledge straight to your inbox

Weekly: Top news, industry facts and insights from the world of logistics – free.

end use

Next steps

Related Terms

Incoterms 2020 Simulator: Who bears costs & risk?

Logistics knowledge straight to your inbox

Community Questions & Answers