SPE03050 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - examination of the economic conditions (economic tests)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The purpose of Customs import duties is to protect UK industry. Using some special procedures allows customs duties to be either suspended or reduced so long as it does not damage the economic interests of UK producers of similar goods.

In most cases UK producers are not considered to be affected, however, certain goods may need to be referred for an examination of the economic conditions.

For further information on economic conditions, when an economic test will be required and the economic codes to be used, please see section for specific special procedures in link: Pay less or no duty on goods you store, repair, process or temporarily use (http://file://c/s/CAF2/specialprocedures/SPE-%20Customs%20Special%20Procedures%20Manual/SPE03000%20-%20Criteria%20and%20conditions%20to%20be%20met%20by%20economic%20operators%20applying%20for%20a%20Special%20Procedure%20authorisation%20contents/SPE03000.docx).

Goods requiring an examination of the economic conditions (economic test)

Full details of the circumstances when an examination of the economic conditions will be required can be found in Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use).

Requirement for an economic test

Some general reasons why an economic test will continue to be required for processing operations under the UK law include:

For Inward Processing:
- where evidence exits that the essential interests of UK producers are likely to be adversely affected
- where the goods intended to be placed under the IP procedure would be subject to a commercial or an agricultural policy measure or an Anti-Dumping Duty, Countervailing Duty, Safeguard Duty if they were declared for release for free circulation.
Evidence of damage to the interests of other UK producers
- Cases may be referred to HMRC by traders, businesses or producers. The burden of proof lies with the producers. See Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use).
Anti-Dumping Duty

It should be noted that the UK is unlikely to accept any cases on which Anti-Dumping Duty is due.

For Outward Processing:
- the economic conditions for outward processing shall be examined only where evidence exists that the essential interests of UK producers of goods listed in the guidance Check if your goods are sensitive when declaring to inward or outward processing (https://www.gov.uk/guidance/check-if-your-goods-are-sensitive-when-declaring-to-inward-or-outward-processing) are likely to be adversely effected and the goods are not intended to be repaired.
Restrictions on goods which require an economic test

Economic tests cannot be made/applied retrospectively (that is, no retroactive authorisations are possible for these goods).

Economic conditions deemed to be fulfilled

Cases in which the economic conditions are deemed to be fulfilled for Inward Processing are listed in request an economic test for an inward or outward processing authorisation (https://www.gov.uk/guidance/request-an-economic-test-for-an-inward-or-outward-processing-authorisation).

Economic codes

Economic codes are used on the application form to identify when an economic test will be required.

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.