SPE14050 - Specific rules and processes relating to Outward Processing: importing replacement goods under the Standard Exchange System (SES)

Note: This manual is under review following Brexit and is likely to be withdrawn.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

If a repairer decides that repair of faulty goods is not practical, or replacements are provided under a warranty agreement, the Standard Exchange System (SES) may be used to import the replacement goods. Authorisation can be granted for:

• Standard Exchange System (SES) without prior importation.
• SES with prior importation.

Replacement goods must fall within the same tariff sub heading (the 8 digit code), and must be equivalent to the exported goods. That is, they must be of the same commercial quality, and have the same technical characteristics as the exported goods would have had if they had been repaired.

If the goods have been used before exportation, then the replacements must also be used goods and may not be new products. However, this condition does not apply if the replacement has been supplied free of charge under a warranty or guarantee.

SES may not be used for UKAP goods as, by their nature, agricultural goods are not capable of being repaired.

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods

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