SPE13315 - Equivalence: contents
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
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SPE13320General
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SPE13325Determining whether goods are equivalent
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SPE13330Commercial quality and technical characteristics
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SPE13335Goods at a more advanced stage of processing
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SPE13340Customs status of equivalent goods
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SPE13345'Standard' equivalence
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SPE13350Prior export equivalence (PEE)
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SPE13355Prior export equivalence and preference
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SPE13360Prior export equivalence and movements involving another Member State (form INF5 EX/IM) (NI ONLY)
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SPE13365Standardised exchange of information using the EU Trader Portal. (NI ONLY)
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SPE13370Standardised exchange of information using the EU Trader Portal.(NI ONLY)
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SPE13375Aggregation of standardised exchange of information using the EU Trader Portal.(NI ONLY)
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SPE13380Time limits for importing replacement goods under PEE
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SPE13385Movements involving another Member State with standard equivalence (NOT PEE) - standardised exchange of information using the EU Trader Portal(IM/EX) (NI ONLY)
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SPE13390Time limits for presentation of the standardised exchange of information using the EU Trader Portal.(NI ONLY)
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SPE13395Goods imported for repair
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SPE13400Equivalent goods imported under warranty or guarantee
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SPE13405Special equivalence rules for certain agricultural goods
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SPE13410Genetically modified goods