SPE13375 - Customs Special Procedures Manual - HMRC internal manual
SPE13375 - Equivalence: aggregation of INF5s (NI ONLY) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. NI ONLY PAGE “ 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 ”. Note: Many Member States do not allow the aggregation of I...
Source: gov.uk