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HMRC internal manual

Customs Special Procedures Manual

Equivalence: customs status of equivalent goods

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

Where goods are imported to IP before equivalent goods are exported, the IP goods become Union 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-Union goods, when the export declaration is accepted.

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