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HMRC internal manual

Customs Special Procedures Manual

Equivalence: goods imported for repair

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.

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