SPE13350 - Equivalence: prior export equivalence (PEE)

Note: This manual is under review following Brexit and is likely to be withdrawn.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

PEE applies where free circulation goods equivalent to those identified in the SP3 are exported before non-UK goods (SP3) are entered to IP.

The quantity of authorised equivalent goods, contained within the exported product determines the authorisation holders ‘duty credit’. The duty credit is offset when the same quantity of non-UK goods are subsequently entered to IP within the 6 month time limit.

(NI ONLY) Council Regulation (EU) 952/2013, Article 223; Commission Implementing Regulation (EU) 2015/2447, Article 269

Goods exported under prior export equivalence must be exported under customs control. This provides for the supervising office to monitor exports using equivalence and the opportunity to examine or take samples to verify the equivalence criteria are met.

The replacement non-Union goods will normally be imported from a third country. However, replacement goods can also be taken from customs warehousing, or another IP authorisation holder.

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