(18) 04 Flint Maize End-Use measures

The End-Use procedure enables goods to be imported into the EU for a prescribed use at a reduced or free rate of duty.

The Commission have introduced End-Use measures for flint maize (commodity code 1005 9000 20) with effect from 1 February 2018.

The measures will reduce the import duties by EUR 24 per tonne on flint maize. To benefit from this:

  • An End-Use relief authorisation must be held or, where applicable, authorisation by declaration used to declare the goods to End-Use relief
  • The flint maize must be processed into a product of CN code 1904 10 10, 1103 13 or 1104 23 within six months of entry for free circulation

The importer must provide HM Revenue and Customs with security, except where the declaration is accompanied by a certificate of conformity issued by Argentine Servicio National de Sanidad y Calidad Agroalimentaria (Sensa).

The Trade Tariff will be updated in due course.

More information on End-Use relief, and how to apply for an End-Use relief authorisation can be found in Notice 3001.

Further information can be obtained by contacting the general enquiries team for imports and exports.

Issued on the 30 January 2018 by Customer Strategy and Tax Design, Customs Directorate, HMRC.

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