SPE13645 - Standardised exchange of information: 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Note: This manual is under review following Brexit and is likely to be withdrawn.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

See SPE13315 on standard equivalence and movement involving another Member State (IM/EX).

Where an Standardised exchange of information is used, the quantity of processed products required to be exported to discharge liability on the quantity of goods stated in the standardised exchange of information, can only be established where the rate of yield has been determined. The quantity of processed products in the standardised exchange of information to be exported must be entered on the standardised exchange of information. This is needed so that the office accepting any export declarations can record quantities actually exported and note any outstanding balance.

If a standardised exchange of information is requested by the authorisation holder, the holder will need to complete boxes on the original and three copies. The supervising office should state the agreed measures for establishing equivalence, refer to IPR91900. The supervising office should also state, the quantity of processed products to be exported corresponding to the quantity of goods.

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