SPE13355 - Equivalence: prior export equivalence and preference

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Where preferential tariff treatment is available on goods originating in the UK, such treatment will be on condition that import duties relieved on any goods that were processed under IP and incorporated in the UK goods, are paid. The applicant therefore has the option of benefiting from relief using equivalence or preference but not both.

Where preference is claimed in conjunction with equivalence, a customs debt will be incurred when the customs status of the goods changes. If common stocking or prior import equivalence is used, this will be at the time of acceptance of the export declaration. Where prior export equivalence is used the debt arises when the replacement goods are entered to IP.

(NI ONLY) Council Regulation (EU) 952/2013, Article 86(3); Commission Delegated Regulation (EU) 2015/2446, Article 74

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