Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use.
Faoin nós imeachta úsáide deiridh, féadfar earraí a scaoileadh i saorchúrsaíocht faoi dhíolúine ó dhleacht nó faoi ráta laghdaithe dleachta de bharr a n-úsáide sonraí.