Do Chinese imports qualify for authorised use relief?
Chinese imports may qualify for authorised use relief, also called end-use relief, when the goods and intended activity match HMRC’s eligible-goods list. A matching code alone is not enough, and you must be authorised to claim relief. Ask Cambridge China Bridge to gather the factory specifications for your eligibility check.
Start with the goods you will actually import
Authorised use can reduce customs duty on certain imports intended for processing or a specific use. Start with the actual product specification rather than the supplier’s promise of duty relief. Use our commodity code guide for classification; this guide covers the separate task of matching that classification to the eligible use.
Ask the factory for material composition, function, drawings and the condition in which the goods will arrive. Keep these together with the proposed UK commodity code. Treat the supplier’s code as a starting point, especially where the supplied description is vague or covers several products.
Find the relevant entry in HMRC’s list
Open HMRC’s publication titled ‘Reference document for authorised use: eligible goods and authorised uses’. Check the entry-into-force information beside each attachment and select the document relevant to your planned import. Save the document and note which version you checked.
Search the document for the proposed commodity code, then read the surrounding goods description and prescribed-use wording together. HMRC identifies the prescribed use under the specific commodity code. If your search finds nothing, ask your customs adviser to check the classification and relevant entry before budgeting for relief.
Compare the prescribed use with your actual activity
Write down what will happen to the goods after import: the operation, the premises, the business carrying it out and the resulting product or installation. Compare that account with the prescribed use. Buying something for your own business does not, by itself, demonstrate that your activity matches the listed use.
Build a matching sheet using the headings below. Copy the official wording accurately, then explain how your specification and planned operation support the match. Mark anything unresolved for your customs adviser rather than replacing it with a broad claim such as ‘industrial use’.
| Check | What to record |
|---|---|
| Commodity code | Proposed UK code and the classification reasoning |
| Goods description | Official wording alongside the factory specification |
| Prescribed use | Official wording alongside the planned activity |
| Supporting documents | Drawings, material details and the processing or installation plan |
| Unresolved points | Questions to put to your customs adviser or HMRC |
Separate eligibility from authorisation
You must be authorised to declare goods to authorised use and pay less duty. Finding a plausible list entry is therefore an eligibility check, not permission to claim relief. Ask your customs adviser to confirm the appropriate authorisation route before giving clearance instructions.
Agree who will handle the authorisation and who will carry out the intended activity. Use our importer of record guide to clarify the purchasing and import roles, then put the proposed relief arrangements in writing.
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Prepare a file before committing to the order
Keep the specification, proposed code, saved list entry, matching sheet and adviser’s conclusions together. Ask the factory to flag any change to material, construction or supplied condition before production approval, so you can revisit the match before shipment.
Cambridge China Bridge has its own staff in China who can gather factory information and check the goods against the agreed specification. Send us the intended activity as well as the product description. If eligibility remains unresolved, request a landed-cost comparison without assuming the relief.
Frequently asked questions
Can goods from China qualify for authorised use relief?
They may qualify where the goods and intended activity match HMRC’s eligible-goods list. Check the relevant code and prescribed use, then confirm the authorisation route.
Is a matching commodity code enough?
No. Compare the goods description and prescribed use with what you will actually import and do with it. Keep the specification and activity plan alongside the official wording.
Does using imports in my own business qualify?
That alone does not demonstrate a match. Describe the actual processing, repair or installation activity and compare it with the prescribed use under the relevant commodity code.
Can I claim relief as soon as I find my code?
You must be authorised to declare goods to authorised use and pay less duty. Ask your customs adviser to confirm the route before instructing clearance.