SPE13335 - Equivalence: goods at a more advanced stage of processing

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If the equivalent goods to be used are at a further stage of manufacture than the goods to be entered to IP (SP3 ), the comparison for equivalence purposes applies between goods that are used to produce those identified in SP3 and the goods to be entered to IP (SP3). Authorising offices need to be satisfied that:

• the free circulation goods stated in the SP3 are processed from goods that are equivalent to the non-Union goods stated in the SP3
• the processing operation carried out to produce the goods stated in part of, or the same as, the processing operation identified and is carried out by the person indicated in the SP3 or on their behalf by a person named, and
• the processed free circulation goods stated are the same as those indicated in the SP3.

The amount of equivalent goods contained in the processed product equivalent to goods identified in SP3, will be determined by the rate of yield agreed.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169 (6)

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci…

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Taxation (Cross-border Trade) Act 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