SPE13355 - Equivalence: prior export equivalence and preference
Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.
Where preferential tariff treatment is available on goods originating in the UK, such treatment will be on condition that import duties relieved on any goods that were processed under IP and incorporated in the UK goods, are paid. The applicant therefore has the option of benefiting from relief using equivalence or preference but not both.
Where preference is claimed in conjunction with equivalence, a customs debt will be incurred when the customs status of the goods changes. If common stocking or prior import equivalence is used, this will be at the time of acceptance of the export declaration. Where prior export equivalence is used the debt arises when the replacement goods are entered to IP.
(NI ONLY) Council Regulation (EU) 952/2013, Article 86(3); Commission Delegated Regulation (EU) 2015/2446, Article 74
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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