Goods may be released for free circulation with favourable tariff treatment, or at a reduced or zero-rate of duty on account of their authorised use1. Authorised use is known as end-use when exporting goods from Northern Ireland. In most cases, ie those where it is provided that such goods are to be subject to authorised use customs supervision, Customs may establish in the authorisation the conditions under which the goods shall be deemed to have been used for the purposes laid down for applying the duty exemption or reduced
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