SPE13390 - Equivalence: time limits for presentation of the standardised exchange of information using the EU Trader Portal.(NI ONLY)
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NI ONLY PAGE
The standardised exchange of information using the EU Trader Portal, 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
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