NewsCase StudiesEvents

Using similar goods to replace customs special procedure goods

Also in the news...

Prove your English language abilities with a secure English language test (SELT)

For visa or citizenship applications, you may need to prove your knowledge of English by passing a secure English language test (SELT).

UK and Nigeria Enhanced Trade and Investment Partnership arrangement

The Enhanced Trade and Investment Partnership (ETIP) sets out the UK and Nigeria’s priorities for future discussion and cooperation.

Export to the UK: guidance for African businesses

Find out about UK markets and sectors, trade agreements, UK import regulations and taxes, and support for African businesses from the UK government.

Guidance Start exporting to Africa

Find out about market opportunities, trade partnership agreements, support from the UK government, and export regulations and taxes in African countries.

Guidance Start investing in African businesses

Find out about investment opportunities and support from the UK government. Learn how to manage risk, invest ethically, and access guidance on African countries.

Using similar goods to replace customs special procedure goods

Back to News

Find out how you can use, process or store similar free circulation goods in place of goods that you have declared for a customs special procedure.

You can use similar free circulation goods instead of goods imported to a customs special procedure. This is called equivalence. There are different rules depending on whether you store, process or use your goods.

You cannot use equivalence to offset exports of free circulation goods so you can reduce import bills on non-UK imports for use on the UK market.

When you use equivalence:

  • if you do not re-export your imported goods, it cannot be because your customers have differentiated between your processing and free circulation goods
  • if you’ve applied for authorisation for inward or outward processing as the goods you need are not available in the UK, you cannot use equivalence for UK produced goods

You need to tell us you’ll use equivalence when you apply for a special procedure authorisation.

If you need to use equivalence after we’ve authorised you, you’ll have to apply for an amendment to your authorisation.

Before you start

The equivalent, free circulation goods you’re using need to have the same:

  • 8-digit Tariff commodity code
  • commercial quality
  • technical characteristics

You must also decide whether:

  • you could swap the goods for each other
  • the goods are not noticeably different
  • your customers would accept the difference in goods

Goods with different rules read more here gov.uk

You are not logged in!

Please login or register to ask our experts a question.

Login now or register.