What does “End-Use” refer to in customs tariffs?

“End-Use” in customs tariffs refers to the classification of goods based on their intended purpose. This concept is essential in determining the applicable duties and taxes when goods enter a country. Different products may be subject to different tariffs based on how they will be utilized in the importing country. For instance, certain goods may qualify for lower tariffs if they are destined for specific uses that are encouraged by the government, such as manufacturing or charitable purposes.

This classification process helps customs authorities manage trade and protect local industries while also allowing for incentives related to economic development or specific trade agreements. The accurate identification of a product's end-use ensures that importers comply with relevant regulations and benefit from any applicable tariff reductions or exemptions.