End-Use Relief is a customs procedure that allows importers in Ireland to bring in certain goods from outside the EU at a reduced rate of customs duty or duty-free, provided the goods are used for a specific end-use purpose.

This relief is commonly applied to goods used in sectors such as agriculture, energy, or telecommunications. To qualify, goods must be used strictly for their intended purpose within a defined timeframe and cannot be sold or transferred without approval from Irish Revenue.

Importers must apply for authorisation, provide detailed information about the intended use, and comply with all conditions, including maintaining accurate records and reporting any changes to the end-use purpose.

Failure to comply with the conditions of End-Use Relief may result in payment of full customs duties and associated penalties. By using this procedure correctly, businesses can reduce import costs while ensuring compliance with Irish customs regulations.