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HMRC internal manual

Customs Special Procedures Manual

Equivalence: genetically modified goods

When considering an application for equivalence you should strictly follow the ‘A/B’ rule in Notice 221, para 14.5. Particular attention should be paid to the ‘commercial quality’ criteria where the application is to import non-modified foods and to export genetically modified foods or vice versa. If there is a restricted market within the EU because of UK/EU consumer concerns, commercial quality criteria would not be met if IP were to be used to offset import duty bills on the non-modified foods against exports of genetically modified foods.

If there are any concerns DEFRA should be consulted for advice.

Commission Delegated Regulation (EU) 2015/2446, Article 169 (5)