SPE13590 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
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SPE13690 - Customs Special Procedures Manual - HMRC internal manual
See also SPE13315 on prior export equivalence and movements involving another Member State (EX/IM). Scenario 1 - PEE no movements involving another Member State - no INF5 required Company A processes EU sugar (as equivalent goods) into jam and caramel within its IP authorisation. Products are exported under IP EX/IM. Company A subsequently imports third country sugar under the equivalence system. No INF5 is required as the same company is exporting Union sugar and importing non-union sugar to replace it. Scenario 2 - PEE and movements involving another Member State - INF5 required Company A p...
Source: gov.uk
SPE13660 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
SPE13520 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk
SPE13635 - Customs Special Procedures Manual - HMRC internal manual
Special Procedures guidance on Customs matters
Source: gov.uk