SPE13340 - Equivalence: customs status of equivalent goods

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Where equivalent free circulation goods are goods imported to IP, the equivalent goods become non-UK goods when the export declaration is accepted.

Where goods are imported to IP before equivalent goods are exported, the IP goods become UK goods when they are released to free circulation. However duty liability on the goods remains until equivalent Union goods have been exported. The equivalent goods become non-UK goods, when the export declaration is accepted.

(NI ONLY) Commission Implementing Regulation (EU) 2015/2447, Article 269

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci…

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Taxation (Cross-border Trade) Act 2018

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979