NK1, we determine whether the goods are allocated to the final use within the foreseen period and whether they are used for the foreseen purposes.

The final use allows the producer companies to reduce or eliminate the customs duty if they are used in line with the purposes specified in the import regime decision. It creates a tax advantage for the companies. It is used as a regime to reduce the compensatory duty in the inward processing regime as well as the free circulation regime. It reduces the additional financial liability in the III list.