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HMRC internal manual

Customs Special Procedures Manual

Equivalence: goods at a more advanced stage of processing

If the equivalent goods to be used are at a further stage of manufacture than the goods to be entered to IP (SP3 box 7), the comparison for equivalence purposes applies between goods that are used to produce those identified in SP3 Box 18 and the goods to be entered to IP (SP3 box 7). Authorising offices need to be satisfied that:

  • the free circulation goods stated in box 18 of the SP3 are processed from goods that are equivalent to the non-Union goods stated in Box 7 of the SP3
  • the processing operation carried out to produce the goods stated in box 18 is part of, or the same as, the processing operation identified in box 9 and is carried out by the person indicated in Box 1 of the SP3 or on their behalf by a person named in Box 1(b), and
  • the processed free circulation goods stated in box 18 are the same as those indicated in Box 8 of the SP3.

The amount of equivalent goods contained in the processed product equivalent to goods identified in SP3 box 8, will be determined by the rate of yield agreed.

Commission Delegated Regulation (EU) 2015/2446, Article 169 (6)