Specific uses: Temporary import and end-use
Find out about the exemptions for goods for re-export or specific use.
What is meant by Final Destination?
Final Destination is understood as the special regime by which goods can be released for free circulation, with exemption from duties or at a reduced rate when they are to be used for a specific use or destination.
This special regime entails customs surveillance after importation, which ends when the goods have been destined for the purposes established for the application of the exemption from duties or a reduced rate, have left the customs territory of the Union, destroyed or abandoned in favour of the State, or destined for purposes other than those established for the application of the exemption from duties or a reduced rate and the corresponding import duties have been paid.