SPE13405 - Equivalence: special equivalence rules for certain agricultural goods

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

There are special equivalence rules for rice, wheat, sugar, live animals and meat, milk and milk products, maize and olive oil.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Annex 71-04, II Inward Processing

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

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