Special procedure: outward processing

Outward processing equivalence

Information on outward processing equivalence.

Equivalence allows the use of equivalent non-UK chargeable goods to be used in the outward processing  process in place of UK domestic goods. The domestic goods must then be declared to the OP procedure no later than 6 months from the date that the equivalent chargeable goods are imported.

More on equivalence can be found at Using similar good to replace customs special procedure goods