Special procedure: outward processing

Guidance and Legislation for outward processing

Information on guidance and legislation for outward processing.

• The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
• Taxation (Cross-border Trade) Act 2018
• The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
• The Customs (Import Duty) (EU Exit) Regulations 2018
• Notices made under the Customs (Special Procedures and outward processing) (EU Exit) Regulations 2018