Back to contents

Updates: Special procedure: outward processing

2025

30 April 2025 published amendments

Rules and processes relating to outward processing

New section added.

How to apply for outward processing

New section added.

Authorisation

New section added.

Authorisation covering Northern Ireland and the EU

New section added.

Economic conditions for outward processing

New section added.

Benefit of outward processing

New section added.

How to operate outward processing with special procedures

New section added.

Process and Repair

New section added.

How duty is charged on goods exported for process

New section added.

Repair and Replacement

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.

Rate of Yield

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.

Request for extension of exportation time limit for goods under Standard Exchange System with prior importation

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.

GOLD

New section added.

Records

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.

Contact information

New section added.

Guidance and Legislation for outward processing

New section added.

Outward processing GOV.UK guidance

New section added.

Links to Legislation

New section added.