SPE13620 - Standardised exchange of information using the EU Trader Portal- completion and process: general (NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit Standardised exchange of information for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures

The standardised exchange of information is a regulation format form used to provide details of imported goods when they were first entered to IP. It can be used when the imported goods or processed products containing those goods, are moved to another IP authorisation holder, declared to another customs procedure, released to free circulation or sent to another Member State but it is not a movement or a status document. The form can be endorsed before or after IP goods are sent to another Member State.

The standardised exchange of information can be raised by the authorisation holder when they are sending goods to another Member State to establish the customs charges liable on the goods being sent. It may also be raised by customs in the receiving Member State to verify the amount of duty potentially due or to confirm any commercial policy measures that may be applicable.

The information in the standardised exchange of information concerning liability to customs charges due, relates to the quantity, tariff heading and origin of goods at the time they were entered to IP and not after processing.

Commission Delegated Regulation (EU) 2016/341, Annex 13; Commission Delegated Regulation (EU) 2015/2446, Article 181 and Annex 71-05

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