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HMRC internal manual

Customs Special Procedures Manual

Equivalence: time limits for importing replacement goods under PEE

If prior export equivalence (with or without movements involving another Member State) 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.

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