SPE13650 - Standardised exchange of information using the EU Customs Trade Portal: presented at import (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Note: This manual is under review following Brexit and is likely to be withdrawn.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 INFs for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures

When an standardised exchange of information is presented at import, the following checks should be made:

1. Check SAD box 37 has the correct IP equivalence CPC.

2. Standardised exchange of information (original and three copies) are presented.

3. Confirm standardised exchange of information boxes are complete.

Check to ensure the authorisation held is valid at the time of importation.

If the description of goods in the standardised exchange of information is unclear or no details have been provided, contact the supervising office named in the standardised exchange of information to confirm the trader is approved to use equivalence and to verify the processed products (including CN code) authorised. These details must be entered. Where the equivalent goods will be presented for export at a later date in another Member State, details of the office in that Member state should be given.

4. Details of the means of identification of the imported goods or how use of equivalence will be controlled must be stated. Where necessary, the office of entry should contact the supervising office to verify what control measures have been agreed (for example use of technical descriptions, samples, illustrations, or carrying out analysis.

5. The office of entry will need to contact the supervising office to verify what quantity of processed products identified will need to be exported, to discharge liability on the quantity of imported goods identified. This can be determined by the supervising office by reference to the rate of yield identified in the authorisation. The office of entry should then enter the quantity of goods to be exported.

If the rate of yield is to be determined through processing records, the supervising office will need to verify the rate of yield applicable before the free circulation processed products are to be exported. In these cases the office of entry should note that the quantity available is to be advised by the supervising office.

6. The office of entry must complete:

• noting the date of the import entry and the entry number,
• the ‘last day for discharge’. This will be the date of entry + the agreed period for discharge. The office of entry will need to contact the supervising office for details of the agreed period for discharge.
• stamp using metal ‘T form’ type stamp, and
• return original plus copies 1 and 2 to the trader.

7. Send standardised exchange of information copy promptly to the supervising office.

The supervising office must ensure that the quantity of goods (processed products) to be exported is determined and the authorisation holder advised.

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