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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: equivalence

Equivalence is allowable where appropriate under the UCC.

The trader must be able to show that the goods used are of the same 8 digit tariff code and have the same technical characteristics, commercial quality and origin as the exported goods.

This is most likely to apply in cases of processing of chemicals, metals etc, and in cases where there is common stocking by the processor of a large number of small items sharing common characteristics, but of different origins.

Traders intending to use equivalence must have prior authorisation to do so. Authorisation letters must show precise details of how the claim to equivalence is to be established, the records to be kept by the authorisation holder and any additional sampling requirements.