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HMRC internal manual

Customs Special Procedures Manual

INF9: general

See SPE13315 on standard equivalence and movement involving another Member State (IM/EX).

Where an INF9 is used, the quantity of processed products required to be exported to discharge liability on the quantity of goods stated in box 6 of the INF 9, can only be established where the rate of yield has been determined. The quantity of processed products in box 7 of the INF9 to be exported must be entered on the INF9 in column 1 row ‘A’ of box 18. This is needed so that the office accepting any export declarations can record quantities actually exported and note any outstanding balance in row ‘B’ of box 18.

If an INF9 is requested by the authorisation holder, the holder will need to complete boxes 1 to 10 on the original and three copies. The supervising office should state the agreed measures for establishing equivalence in box 11, refer to IPR91900. The supervising office should also state in column 1 row ‘A’ of box 18, the quantity of processed products to be exported corresponding to the quantity of goods referred to in boxes 4 to 6.