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Special procedure: outward processing

From:
HM Revenue & Customs
Published
30 April 2025
Updated:
30 April 2025 - See all updates
  1. Back to contents

How to apply for outward processing

Information on how to apply for outward processing.

To apply for outward processing, exporters will need to complete an application form (SP4) which is available via Apply to pay less duty on goods you export to process or repair  - GOV.UK submitted to HMRC (HM Revenue & Customs) online or by post.

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