Updates: Special procedure: outward processing
2025
Rules and processes relating to outward processing
New section added.
How to apply for outward processing
New section added.
New section added.
Authorisation covering Northern Ireland and the EU
New section added.
Economic conditions for outward processing
New section added.
New section added.
How to operate outward processing with special procedures
New section added.
New section added.
How duty is charged on goods exported for process
New section added.
New section added.
How duty is charged on imported goods that were exported for repair
New section added.
Warranty under outward processing
New section added.
New section added.
Rate of yield and 'average' rate of yield
New section added.
Using an average rate of duty to calculate duty relief
New section added.
Added value calculation of duty for Rate of Yield
New section added.
Outward processing duty calculation for textiles
New section added.
Duties calculation on goods for repair or replaced free of charge
New section added.
Duties calculation on non-commercial repairs under outward processing
New section added.
Added value duty calculation where different temporary export goods are involved
New section added.
Standard Exchange System (SES)
New section added.
Importing replacement goods under the standard exchange system
New section added.
Standard exchange system with prior importation
New section added.
New section added.
Import VAT due on replacement goods
New section added.
Guarantee or warranty under Standard Exchange System
New section added.
Service contracts or 'bought' warranties
New section added.
Outward processing equivalence
New section added.
Equivalence under outward processing
New section added.
New section added.
New section added.
Using outward processing for zero rate of dutiable goods
New section added.
Non-commercial process or repair
New section added.
Authorisation by Customs Declaration for non-commercial goods
New section added.
Transfer of Rights and Obligations (TORO)
New section added.
New section added.
Guidance and Legislation for outward processing
New section added.
Outward processing GOV.UK guidance
New section added.
New section added.