Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Equivalence: movements involving another Member State with standard equivalence (NOT PEE) - form INF9 (IM/EX)

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, form INF9 will need to be used.

Form INF9 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 INF9 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 Box 9 of the INF9.

To monitor this procedure regulation format form INF9 (C&E 1144) is used. Where import and subsequent export take place from different offices in the UK, it is UK policy to waive use of the INF9 where the trader has a good compliance record and their records have been verified. If other Member States are involved, INF9s must be used unless other movements have been agreed in writing with the Member State concerned.

The INF9 identifies the quantity of non-Union goods entered to IP. The amounts shown on the INF9 should take account of the rate of yield agreed and any permitted production losses.

The INF9 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; Notice 3001/2015, Section 6.5

SPE13640 includes a scenario on when INF9 would need to be used and provides further information on INF9 procedures and the action to be taken when the INF9 is presented at export and import.