SPE13360 - Equivalence: prior export equivalence and movements involving another Member State (standardised exchange of information using the EU Trader Portal). EX/IM) (NI ONLY)

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( NI ONLY PAGE)

Movements involving another Member State is best defined as traffic where the office of discharge is not the same as the office of entry.

Office of entry means the customs office or offices indicated in the authorisation as empowered to accept declarations entering goods to a Special Procedure.

Movements are the procedures used under a special procedure (such as Inward Processing).

Office of Discharge means the customs office or offices indicated in the authorisation as empowered to accept declarations assigning goods, following entry for the movements, to a new permitted customs approved treatment or use.

Standardised exchange of information using the EU Trader Portal- may be used when processed products obtained from equivalent goods are exported under a movement involving another Member State with prior exportation (EX/IM).

The person who imports the replacement goods can be the authorisation holder or a person named by the holder (SP3). Any person named on the SP3, while appearing on the exporter’s authorisation, is not required to be authorised in their own right but a ‘transfer of rights and obligations’ (TORO) is undertaken by use of the standardised exchange of information using the EU Trader Portal. This is completed and presented when the export declaration is made.

Council Regulation (EU) 952/2013, Article 223

https://www.gov.uk/guidance/using-customs-special-procedures

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