Imported goods: End-use Relief

Eligible persons may apply to import or ex-bond certain goods at a reduced or zero rate of duty using end-use relief.

End-use provides relief to promote certain activities industries and trades in Bermuda. The Fifth Schedule to the Customs Tariff Act 1970 contains a Table of End-Use Reliefs

To qualify for relief the following conditions must be satisfied:

  • the applicant must be eligible to apply for end-use relief;
  • the goods must qualify for end-use relief;
  • the goods must be put to the prescribed-end use claimed;
  • the holder of an authorization, if required to do so by Customs, must provide sufficient information to demonstrate that the goods are or were put to the prescribed end-use claimed;
  • the holder must comply with the conditions and observe the restrictions of the applicable end-use relief; 
  • the holder must comply with the specific controls and diversion provisions of the applicable end-use relief; and
  • the holder must comply with the General Provisions of the Fifth Schedule.

Each end-use relief has a unique Customs Procedure Code (CPC). An eligible beneficiary of any end-use relief may apply for authorization to import goods by completing a Bermuda Customs Declaration Form (BCD) in accordance with the BCD Guidelines and by specifying the relevant CPC in box 16 on that form.

An application for end-use relief may be made either at the time of importation of the relevant goods or their removal from a bonded warehouse or within twelve months after such importation or removal.

Any person who makes a false declaration, provides untrue information or makes duty avoidance arrangements in respect of goods imported under end-use relief arrangements may be liable to penalties under the Revenue Act 1898.