Special procedure: outward processing

Rules and processes relating to outward processing

Information on rules and processes relating to outward processing.

Outward Processing

Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing, and then reimported to the UK without payment of UK customs duty or import Value Added Tax (VAT) on the full value of the goods.

For example  fabric sent out to be made into garments or goods sent out for repair. When the goods are returned, they would be liable to duty based on the full value of the goods. This is the Union Customs Code (UCC) position for goods re-imported to Northern Ireland. However, under Taxation (Cross-border Trade) Act (TCTA ) (GB) if OP is used, this value is reduced by the value of so much of the exported goods as can be identified in the re-imported product.