SPE13385 - Equivalence: movements involving another Member State with standard equivalence (NOT PEE) - standardised exchange of information using the EU Trader Portal(IM/EX) (NI ONLY)
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NI ONLY PAGE
Where equivalence is used but the IP goods or processed products will be discharged (assigned another approved customs treatment or use, for example re-export) by another person/IP trader, authorisation must be obtained by indicating on the SP3 application form of this intention and details provided of the person who will make the export/discharge declaration (TORO). If that person is situated in another Member State, standardised exchange of information using the EU Trader Portal will need to be used.
Standardised exchange of information using the EU Trader Portal is completed at the office of entry when the goods are imported and entered to IP procedure. The office of entry should send copy 3 to the Supervising Office and return the original and other and copies to the declarant. The declaration discharging the movements (made in the other Member State by another person named on the IP authorisation) will need to be accompanied by the original standardised exchange of information using the EU Trader Portal. and copies 1 and 2.
The office of discharge indicates on the INF9 the quantity of processed products exported/discharged and retains copy 1. Copy 2 should be sent to the Supervising Office named in the standardised exchange of information using the EU Trader Portal.
To monitor this procedure regulation format standardised exchange of information using the EU Trader Portal is used. Where import and subsequent export take place from different offices in the UK, it is UK policy to waive use of the standardised exchange of information using the EU Trader Portal where the trader has a good compliance record and their records have been verified. If other Member States are involved, standardised exchange of information using the EU Trader Portal must be used unless other movements have been agreed in writing with the Member State concerned.
The standardised exchange of information using the EU Trader Portal identifies the quantity of non-Union goods entered to IP. The amounts shown on the standardised exchange of information using the EU Trader Portal should take account of the rate of yield agreed and any permitted production losses.
The standardised exchange of information using the EU Trader Portal must later be presented within the agreed period for discharge when equivalent goods are discharged (either being exported, moved to customs warehousing or to another IP authorisation).
The person who discharges the equivalent goods can be the authorisation holder or a person named by the holder (SP3). Any person named on the SP3, while appearing on the importer’s authorisation, is not required to be authorised in their own right.
Council Regulation (EU) 952/2013, Articles 218, 219 and 223; Commission Implementing Regulation (EU) 2015/2447, Article 266
SPE13640 includes a scenario on when standardised exchange of information using the EU Trader Portal would need to be used and provides further information on the standardised exchange of information using the EU Trader Portal procedures and the action to be taken when the standardised exchange of information using the EU Trader Portal is presented at export and import.
https://www.gov.uk/guidance/using-customs-special-procedures
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