SPE13405 - Equivalence: special equivalence rules for certain agricultural goods
Note: This manual is under review following Brexit and is likely to be withdrawn.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 ÒÁÈËÖ±²¥ from HMRC.
There are special equivalence rules for rice, wheat, sugar, live animals and meat, milk and milk products, maize and olive oil.
(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Annex 71-04, II Inward Processing
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