Union Customs Code – Customs Special Procedures – economic test

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Union Customs Code – Customs Special Procedures – economic test
  • Economic test IP goods
  • Economic conditions

This guidance note provides an overview of the economic conditions and economic test that may be required by a business seeking approval to use an IP customs special procedure in respect of certain types of goods.

This note should be read in conjunction with the Union Customs Code – Customs Special Procedures – authorisation guidance note.

More information on the UCC can also be found on the European Commission website via the following link UCC – guidance documents .

Specific information on customs special procedures can be found via the following link Special Procedures .

The following link can be used to access HMRC’s import and export manuals HMRC import / export manuals .

Economic test IP goods

The economic test applies to specific goods, and in order to obtain an IP authorisation on these goods, it will be necessary for the applicant to provide evidence showing why it is not possible to use EU produced goods instead.

HMRC Customs Notice 3001 ; Regulation (EU) No 952/2013 (UCC) ; Commission Delegated Regulation (EU) 2015/2446 , Annex 71–02

A full list of the goods that might require an economic test are included in, Annex 71–02 and is reproduced below.

  • 1)The following agricultural products falling under one of the following sectors of the common market organization (CMO):
    • beef and veal sector: products referred to in Regulation (EU) No 1308/2013 , Article 1(2)(o) and listed in Annex I Part XV
    • pigmeat sector: products referred to in Regulation (EU) No 1308/2013 , Article 1(2)(q) and listed in Annex I Part XVII
    • sheepmeat and goatmeat sector: products referred to in Regulation (EU) No 1308/2013 , Article 1(2)(r) and listed in Annex I Part XVIII
    • eggs sector: products referred to in Regulation (EU)

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