SPE13380 - Equivalence: time limits for importing replacement goods under PEE

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If prior export equivalence is approved, the authorisation letter must state how long the authorisation holder will have to import goods after the equivalent goods have been exported.

The time limit for importing agricultural goods in Chapters 1 to 24 of the Tariff cannot be extended. The 6 month time limits for any other goods can be extended provided the period does not exceed 12 months from the date the equivalent goods were exported, applications to extend may also be considered even where the original 6 month period has expired.

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

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci…

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