Using outward processing for zero rate of dutiable goods

Information on using outward processing for zero rate of dutiable goods.

Zero rate of duty includes non-UK goods released for free circulation at a zero rate prior to their temporary export such as in the framework of a free trade agreement, Developing Countries Trading Scheme (DCTS) or an autonomous Tariff suspension.

If any of the goods exported for processing carry a zero rate of duty, the exporter will need to show the origin of these goods and demonstrate that commercial activity takes place in the UK prior to entry to outward processing  (or that they are non-commercial goods for the processed products to benefit from OP. To prove origin (as defined under the non-preferential rules they will need to produce:

  • a non-preferential Certificate of Origin which are available from the local Chamber of Commerce or Advance Origin Ruling (AOR)
  • any form which may have covered the zero-rated goods, and which declares that they are of UK origin