SPE14300 - Specific rules and processes relating to Outward Processing: equivalence
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
Equivalence is allowable where appropriate.
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.
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