Particular destination (End-Use)

Particular destination (End-Use)

Particular destination is a customs regime that allows goods to be imported at a reduced or zero duty rate, provided that they are assigned to a specific use defined by regulations.

Application examples

Civil aircraft and their parts (0% duty), seagoing vessels (0% duty), certain goods intended for military equipment, equipment for the disabled, items intended for charitable organizations.

Conditions

The operator must obtain a specific destination authorization from customs, actually use the goods for the prescribed use, keep stock records and allow controls.

Customs surveillance

The goods remain under customs surveillance until the prescribed use is carried out. Diversion from the particular destination results in the creation of a customs debt (payment of normal duties).

Deadline

The operator generally has a time limit set in the authorization to allocate the goods to their particular destination.

Transfer

Special purpose goods may be transferred to another authorized beneficiary, subject to the conditions of use being maintained.