How to operate outward processing with special procedures
Information on how to operate outward processing with special procedures.
If goods are already under the full IP authorisation arrangement, they can be temporarily exported under outward processing. In this situation any duty and VAT due on the process or repair is added to the amount suspended under IP.
More information on IP can be found at Apply to delay or pay less duty on goods import to process or repair
A person can export goods under an OP Authorisation which have previously been imported to and put to the allowable Authorised/End-Use. ‘ They cannot export the Authorised/End use goods if the goods have not been put to that use unless the reason for export is repair.
More information on Authorised/End-Use can be found at Apply to pay less duty on goods you import for specific uses