Unlike other procedures that focus on where goods are stored or processed, Authorised Use focuses on what the goods are for. Certain commodities qualify for lower duty rates if it can be proven they are destined for a specific end-use, such as maintenance for civil aircraft or construction of offshore platforms.

The challenge lies in the Transfer of Rights and Obligations (TORO) and the rigorous tracking required to prove to HMRC that the goods were actually used for the purpose stated at the border. Without precise documentation, these duty savings can be clawed back with penalties.

What are the benefits?

• Duty Elimination: Access zero or reduced duty rates on a wide range of technical components and raw materials.

• Sector Specific Savings: Massive financial advantages for businesses operating in Civil Aviation, Marine Construction, and Aerospace.

• Retrospective Savings: In certain scenarios, we can assist in identifying past imports that qualified for Authorised Use but were paid at full rate, allowing for a duty reclaim.

• Enhanced Profit Margins: Lower the landed cost of complex supply chains by reducing your duty liability.

The Technical Mechanics

Securing an Authorised Use authorisation requires a meticulous audit trail that follows the goods from the point of entry to their final technical application. Readyset provides the technical guardrails to ensure this chain is never broken.

Our consultancy support includes:

• Commodity Code Eligibility: We conduct a deep-dive analysis of your Bill of Materials (BOM) to identify specific codes that trigger End-Use eligibility under current UK Trade Tariff volumes.

• Intended Use Documentation: We draft the technical justifications and manuals required to demonstrate that your operations meet the strict HMRC definitions for Authorised Use.

• Transfer of Rights (TORO) Frameworks: If your business sells goods to a third party before the authorised use is realised, we architect the legal and customs paperwork required to transfer the liability and the relief.

• Inventory & Discharge: We implement the stock record systems necessary to discharge the duty liability once the goods have been put to their prescribed use, ensuring your compliance records are audit ready at all times.