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Contents

Official guidance

Customs Special Procedures Manual

SPE13315 · Equivalence

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SPE13320 · General
SPE13325 · Determining whether goods are equivalent
SPE13330 · Commercial quality and technical characteristics
SPE13335 · Goods at a more advanced stage of processing
SPE13340 · Customs status of equivalent goods
SPE13345 · 'standard' equivalence
SPE13350 · Prior export equivalence (PEE)
SPE13355 · Prior export equivalence and preference
SPE13360 · Prior export equivalence and movements involving another Member State (standardised exchange of information using the EU Trader Portal). EX/IM) (NI ONLY)
SPE13365 · Standardised exchange of information using the EU Trader Portal.(NI ONLY)
SPE13370 · Standardised exchange of information using the EU Trader Portal.(NI ONLY)
SPE13375 · Aggregation of standardised exchange of information using the EU Trader Portal.(NI ONLY)
SPE13380 · Time limits for importing replacement goods under PEE
SPE13385 · Movements involving another Member State with standard equivalence (NOT PEE) - standardised exchange of information using the EU Trader Portal(IM/EX) (NI ONLY)
SPE13390 · Time limits for presentation of the standardised exchange of information using the EU Trader Portal.(NI ONLY)
SPE13395 · Goods imported for repair
SPE13400 · Equivalent goods imported under warranty or guarantee
SPE13405 · Special equivalence rules for certain agricultural goods
SPE13410 · Genetically modified goods

Equivalence: contents
Equivalence: general

SPE13320 | Equivalence: general

From HM Revenue & Customs · Customs Special Procedures Manual

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