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HMRC internal manual

Customs Special Procedures Manual

Equivalence: aggregation of INF5s

Note: Many Member States do not allow the aggregation of INF5s. It is only possible to aggregate an INF5 where the person to whom the transfer of rights and obligations (TORO) is the same (for all the INF5s that would have been raised).

Aggregation provides for exports of goods under prior export equivalence with movements involving another Member State, to be made over a given period without presenting an INF5 for each export consignment. This enables frequent exporters to enter details of equivalent goods in their records and export them under normal IP procedures. The authorisation holder will be required to prepare a schedule of equivalent goods exported under each commodity code. Before importing the replacement goods, the authorisation holder presents an aggregated INF5 together with the schedule of exports for endorsement by their supervising office. The period for importing the replacement goods begins on the date of the last export in the agreed aggregation period.

Applications to use an aggregated INF5 must be submitted in writing to the authorisation holders supervising office. The holder needs to give details of the frequency of exports, what records will be used to record and monitor exports and their proposals on how the equivalence requirements can be verified.

No approval should be granted unless the trader has previously used IP with equivalence, has a good compliance record and the traders records have been verified. The supervising office must also be satisfied that the trader’s records and systems enable a distinction to be made between free circulation equivalent goods that are exported and any normal IP exports.

If approval is granted, the authorisation letter must state how the supervising office is to be notified when equivalent goods are to be exported to ensure any verification checks can be carried out as necessary.

Commission Delegated Regulation (EU) 2016/341, Annex 13