End-use

Non-Union goods are released for free circulation at a reduced or zero duty rate if used for a specific purpose (industry, research).

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Military goods, civil aviation (aircraft parts), certain raw materials for the chemical industry.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: Authorisation, proof of intended use, record keeping.

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.