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 to be the special regime through which goods can be released into free circulation, with exemption from duties or with a reduced rate when they are going to be used for a specific use or destination.
This special regime entails post-import customs surveillance, which will end when the goods have been used for the purposes established for the application of the duty exemption or reduced rate, have left the customs territory of the Union, destroyed or abandoned. in favor of the State, or intended for purposes other than those established for the application of the duty exemption or reduced rate and the corresponding import duties have been paid.