SPE13410 - Equivalence: genetically modified 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Note: This manual is under review following Brexit and is likely to be withdrawn.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 바카라 사이트 from HMRC.
When considering an application for equivalence you should strictly follow the 바카라 사이트˜A/B바카라 사이트™ rule. Particular attention should be paid to the 바카라 사이트˜commercial quality바카라 사이트™ criteria where the application is to import non-modified foods and to export genetically modified foods or vice versa. If there is a restricted market within the UK because of UK consumer concerns, commercial quality criteria would not be met if IP were to be used to offset import duty bills on the non-modified foods against exports of genetically modified foods.
If there are any concerns DEFRA should be consulted for advice.
(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169 (5)
/guidance/using-similar-goods-to-replace-customs-speci바카라 사이트¦
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