Special procedure: outward processing

Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.

• Rules and processes relating to outward processing

  Information on rules and processes relating to outward processing.

• How to apply for outward processing

  Information on how to apply for outward processing.

• Authorisation

  Information on authorisation.

• Authorisation covering Northern Ireland and the EU

  Information on authorisation covering Northern Ireland and the EU.

• Economic conditions for outward processing

  Information on economic conditions for outward processing.

• Benefit of outward processing

  Information on the benefit of outward processing.

• How to operate outward processing with special procedures

  Information on how to operate outward processing with special procedures.

• Process and Repair

  Information on process and repair.

• How duty is charged on goods exported for process

  Information on how duty is charged on goods exported for process.

• Repair and Replacement

  Information on repair and replacement.

• How duty is charged on imported goods that were exported for repair

  Information on how duty is charged on imported goods that were exported for repair.

• Warranty under outward processing

  Information on warranty under outward processing.

• Rate of Yield

  Information on the Rate of Yield.

• Rate of yield and 'average' rate of yield

  Information on the rate of yield and 'average' rate of yield.

• Using an average rate of duty to calculate duty relief

  Information on using an average rate of duty to calculate duty relief.

• Added value calculation of duty for Rate of Yield

  Information on added value calculation of duty for Rate of Yield.

• Outward processing duty calculation for textiles

  Information on outward processing duty calculation for textiles.

• Duties calculation on goods for repair or replaced free of charge

  Information on duties calculation on goods for repair or replaced free of charge.

• Duties calculation on non-commercial repairs under outward processing

  Information on duties calculation on non-commercial repairs under outward processing.

• Added value duty calculation where different temporary export goods are involved

  Information on added value duty calculation where different temporary export goods are involved.

• Standard Exchange System (SES)

  Information on Standard Exchange System.

• Importing replacement goods under the standard exchange system

  Information on Importing replacement goods under the standard exchange system.

• Standard exchange system with prior importation

  Information on Standard exchange system with prior importation.

• Request for extension of exportation time limit for goods under Standard Exchange System with prior importation

  Information on the request for extension of exportation time limit for goods under Standard Exchange System with prior importation.

• Import VAT due on replacement goods

  Information on Import VAT due on replacement goods.

• Guarantee or warranty under Standard Exchange System

  Information on the Guarantee or warranty under Standard Exchange System.

• Service contracts or 'bought' warranties

  Information on the Service contracts or 'bought' warranties.

• Outward processing equivalence

  Information on outward processing equivalence.

• Equivalence under outward processing

  Information on equivalence under outward processing.

• GOLD

  Information on gold.

• Records

  Information on records.

• Using outward processing for zero rate of dutiable goods

  Information on using outward processing for zero rate of dutiable goods.

• Non-commercial process or repair

  Information on non-commercial process or repair.

• Authorisation by Customs Declaration for non-commercial goods

  Information on authorisation by Customs Declaration for non-commercial goods.

• Transfer of Rights and Obligations (TORO)

  Information on Transfer of Rights and Obligations (TORO).

• Contact information

  Information on contact information.

• Guidance and Legislation for outward processing

  Information on guidance and legislation for outward processing.

• Outward processing GOV.UK guidance

  Information on outward processing GOV.UK guidance.

• Links to Legislation

  Information on links to Legislation.