Specific use comprises both temporary admission and end-use.
'Temporary admission' allows goods to be brought in temporarily to the Union with total or partial relief from import duty. Examples of where this procedure might be used would be in the case of goods imported for purposes such as exhibiting at a trade fair or taking part in a music show. In some cases the completion of customs formalities is not required (e.g. temporary admission of means of transport).
The temporary admission is subject to the following conditions:
An ATA or CPD carnet can be used for temporary admission.
In case of partial relief from import duty, the amount of duty to be paid is set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date they were declared for the temporary admission procedure. This amount would be payable for every month or fraction of a month during which the goods have been placed under the above mentioned procedure.
The maximum period during which goods may remain under this procedure cannot last for more than 24 months. Nevertheless, the time-limit in many cases is even shorter.
'End-use' is a customs procedure whereby goods may be released for free circulation in the EU at a reduced or zero rate of duty on account of their specific use.
End-use promotes the import of certain goods under favorable import duty rates if such goods are destined for certain specific purposes. This procedure allows businesses established in the customs territory of the Union to pay low or no import duty for the goods released for free circulation as long as they are used for a specific purpose, such as construction of ships, aircrafts to be used for civil aviation or drilling platforms.
An authorisation from the customs authority is required for the use of the end-use procedure. The requirements to obtain such authorisation are: