Equivalence under outward processing
Information on equivalence under outward processing.
Equivalence is allowable where appropriate.
The exporter must be able to show that the goods used are of the same 8-digit tariff code and have the same technical characteristics, commercial quality, and origin as the exported goods. This is most likely to apply in cases of processing of chemicals, metals etc, and in cases where there is common stocking by the processor of many small items sharing common characteristics, but of different origins. Exporters intending to use equivalence must have prior authorisation to do so. Notification letters must show precise details of how the claim to equivalence is to be established, the records to be kept by the authorisation holder and any additional sampling requirements.
Exporters cannot use equivalent goods if they are processing sensitive goods