OPR - exporting and re-importing goods

By Tolley

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

  • OPR - exporting and re-importing goods
  • Exporting goods
  • Importing OPR goods
  • Agents
  • Equivalence
  • Triangulation

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - Customs Special Procedures - authorisation and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

Notice 235 Outward Processing Relief (LNB News 26/11/2007 80); 2913/92/EEC , Articles 84–90 and 145–160; , 2454/93/EEC , Articles 496–585 and 592; De Voil Indirect Tax Service V17.137 (subscription sensitive); OPR06000

This guidance note provides an overview of the main export and re-importation procedures. This note should be read in conjunction with the Outward processing relief (OPR) - overview, OPR - obtaining authorisation, OPR - claiming duty relief, OPR - Customs procedure codes (CPC) and Customs - commonly used terminology guidance notes.

Exporting goods

The following information should be inserted onto the C88 (SAD) declaration when the goods are exported:

  • Box 31 - all relevant marks and numbers that could aid with identifying the exported goods must be inserted into this box. If insufficient information is provided in this box the business may not be able to claim relief under OPR.
  • Box 33 - the commodity code of the exported goods must be inserted. However the business must ensure the this is one of the codes shown in the export goods section on the business's OPR authorisation
  • Box 37 - the correct CPC needs to be entered into this box. One of the following codes should be used:
    • normal EU goods - CPC 21 00 000
    • goods exported under the simplified procedure - CPC 21 00 004
    • IPR drawback goods temporarily exported using OPR - 21 41 B52, 21 41 000, 21 41 001, 21

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