SPE13370 - Equivalence: Standardised exchange of information using the EU Trader Portal.(NI ONLY)
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Note: This manual is under review and is likely to be withdrawn.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).

NI ONLY PAGE

Boxes 1 and 2 - In addition to the name and contact details of the holder of the authorisation and the importer, their respective EORI numbers should also be entered.

Box 2 - this should be completed by the IP authorisation holder at the latest when the processed products are declared for export. Only one trader can be named in this box, a list of all traders named on the authorisation is not acceptable

Box 8 - only one customs office of entry should be indicated

Export leg

The customs office accepting the export declaration should endorse the standardised exchange of information using the EU Trader Portal and return the original and three copies to the declarant. The customs office of exit (which may be the same as the customs office accepting the export declaration) should endorse and send copy 3 to the Supervising Office. The original standardised exchange of information using the EU Trader Portal and copies 1 and 2 should be returned to the declarant.

Import leg

The declaration for entry of the replacement goods for the movements must be accompanied by the standardised exchange of information using the EU Trader Portal.

The customs office where the declaration for entry to the movements is presented should note on the original, the quantity of replacement import goods entered for the movements and the date the declaration was accepted (this should be within the time period set on the standardised exchange of information using the EU Trader Portal.) The customs office of entry should retain copy 1, send copy 2 to the Supervising Office (that is the Supervising Office of the IP exporter who raised the standardised exchange of information using the EU Trader Portal) and return the original to the declarant (that is the importing declarant).

If these instructions are followed, both the exporter's IP Supervising Office and the importer authorised to use the transferred rights of the standardised exchange of information using the EU Trader Portal will have an endorsed copy of the standardised exchange of information using the EU Trader Portal for their records.

Commission Delegated Regulation (EU) 2016/341, Annex 13

https://www.gov.uk/guidance/using-customs-special-procedures

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