SPE13395 - Equivalence: goods imported for repair

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Use of equivalence may be considered when previously repaired goods are exported in place of the goods imported for repair, provided:

• the imported goods (when repaired) and the previously repaired free circulation goods, fall under the same 8 digit CN code
• they have the same technical characteristics, and
• the essential part of the repairs on the replacement goods is the process authorised under IP and it is carried out by the authorisation holder.

Many IP traders will use authorisations by declaration under economic code 02 for goods imported for repair. If they want to use equivalence they will need to apply for a full UK authorisation.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169 (6)(b)

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci…

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Taxation (Cross-border Trade) Act 2018

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