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HMRC internal manual

Customs Special Procedures Manual

Equivalence: time limits for presentation of the INF9

The INF9, which has been endorsed when goods are entered to IP, must be presented again when equivalent free circulation goods are either being exported, declared to customs warehousing, or to another IP authorisation, within the agreed period for discharge.

Council Regulation (EU) 952/2013, Article 223; Commission Delegated Regulation (EU) 2016/341, Annex 13