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HMRC internal manual

Customs Special Procedures Manual

Equivalence: prior export equivalence and movements involving another Member State (form INF5 EX/IM)

Movements involving another Member State is best defined as traffic where the office of discharge is not the same as the office of entry.

Office of entry means the customs office or offices indicated in the authorisation as empowered to accept declarations entering goods to a Special Procedure.

Movements are the procedures used under a special procedure (such as Inward Processing).

Office of Discharge means the customs office or offices indicated in the authorisation as empowered to accept declarations assigning goods, following entry for the movements, to a new permitted customs approved treatment or use.

INF5 - INF5 may be used when processed products obtained from equivalent goods are exported under a movement involving another Member State with prior exportation (EX/IM).

The person who imports the replacement goods can be the authorisation holder or a person named by the holder (SP3). Any person named on the SP3, while appearing on the exporter’s authorisation, is not required to be authorised in their own right but a ‘transfer of rights and obligations’ (TORO) is undertaken by use of the INF5 (Form C&E1290). This is completed and presented when the export declaration is made.

Council Regulation (EU) 952/2013, Article 223