Regulation 16UA Interchangeable goodsF1F2

In this Chapter, “interchangeable goods” are goods which satisfy the requirements of paragraphs (2) to (5).

The goods must have the same—

as the goods in respect of which the claim for repayment or remission is being made.

For the purposes of paragraph (2)(b), goods have the same commercial quality if a reasonable purchaser would consider the goods to be of the same standard as the goods in respect of which the claim for repayment or remission is being made.

The goods must not fall within a category of goods specified in a notice published by HMRC as excluded for the purposes of this regulation.

The goods must satisfy any requirements or conditions specified in a notice published by HMRC for the purposes of this regulation.

HMRC may publish a notice specifying the matters referred to in paragraph (4) or (5).

In this regulation “classification code” means the first eight digits of the code given to goods in accordance with Union customs legislation.