SPE02140 - Roles and responsibilities: For Examination of economic conditions (economic tests)

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Goods requiring an examination of the economic conditions (economic test)

Full details of the circumstances when an examination of the economic conditions will be required can be found in Pay less or no duty on goods you store, repair, process or temporarily use and there is further information in this manual in SPE03050.

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.