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HMRC internal manual

Customs Special Procedures Manual

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

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 (UCC Article 261).
  • SES with prior importation (UCC Article 262).

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 (UCC Article 261 (3)).

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 (UCC Article 261(4)).

SES may not be used for CAP goods as, by their nature, agricultural goods are not capable of being repaired (UCC Article 261 (2)).