Commentary

V17.137 Outward processing

Part V17 Customs duties

V17.137 Outward processing

V17.137 Outward processing

Outward processing relief (OPR) allows1 domestic goods2 to be exported temporarily from the UK in order to undergo processing operations3, and the products resulting from those operations to be released for free circulation4 with total or partial relief from import duties5. Goods must not be declared for an outward processing procedure where their export would give rise to6:

  1.  

    (a)     remission or repayment of import duty under Part 7 of the import duty regulations, or

  2.  

    (b)     an export refund under Regulation (EU) No 1308/2013. arts 196–204 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products

HMRC may authorise the importation of processed products obtained from equivalent goods before the export of the goods they are replacing7.

The outward processing procedure is not open to domestic goods8:

  1.  

    (1)     whose export gives rise to repayment or remission of import duties9

  2.  

    (2)     which, prior to export, were released for free circulation with total relief from import duties by virtue of authorised-use10, for as long as the conditions for granting such relief continue to apply, except in the case of repair operations11

  3.  

    (3)     whose export gives rise to the granting of export refunds or in respect of which a financial advantage other than such refunds is granted under the common agricultural policy by virtue of the export of those goods12

Before any OPR can be claimed authorisation

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