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HMRC internal manual

Customs Special Procedures Manual

Equivalence: INF5 process

The INF5 (C&E 1290) is a regulation format form used to identify the quantity of equivalent goods being exported, this subsequently provides the office of entry details of the amount of goods that can be entered to IP and released to free circulation without payment of customs charges.

The INF5 is raised in the Member State where the equivalent goods are presented for export. It is retained by the authorisation holder or passed by the holder to the person they have named in their authorisation to receive the transfer of rights and obligations (TORO). The form is presented again to offset duty due when replacement goods are being entered to IP.

Form INF5 is completed by the exporter authorised for PEE, the original and copies 1, 2 and 3 must be completed. The quantity of import goods to be entered to the movements at a later date (identified in box 6 of the INF5) should correspond to the quantity of processed products obtained from equivalent goods exported under PEE arrangements.

The quantity on each INF5 raised builds up a ‘credit’ for PEE which may then be discharged/run down by others authorised to enter the replacement goods. These persons must be named on the IP authorisation. There may be a number of traders authorised for this and named in the IP authorisation but, when the INF5 is completed, only one trader should be named in Box 2.