The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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.
This guidance note provides an overview of what types of OPR authorisations are available and what steps need to be taken in order to obtain authorisation. This note should be read in conjunction with the Outward processing relief (OPR) - overview, OPR - exporting and re-importing goods and OPR - claiming duty relief guidance notes.
Businesses need to be authorised in order to export or import OPR goods, or to transfer OPR goods to another party. The authorisation will be issued to the party that arranges for the processing work to be undertaken on the goods. However, in certain situations, the exporter of the goods may not be the person who arranges for the processing work to be undertaken.
Businesses must ensure that they apply for the relevant authorisation in the correct EU country as the business will not be entitled to duty relief if it is not authorised in the country where the goods will be exported. Businesses without the correct authorisations will undoubtedly experience delays in clearing their goods and may also pay more customs duty as well.
UK businesses should complete a C&E 1153 to apply for OPR authorisations. A blank form can be found at OPR forms. If the application covers more than one UK company, the business must provide details of the goods that will be exported and re-imported using OPR , the
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