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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: temporary export - Outward Processing Relief (OPR)

If goods entered to IP are temporarily exported from the EU for further processing under OPR, duty liability under IP remains until the processed products are re-imported and subsequently re-exported or declared to free circulation under IP. However, if the temporary exported goods are not re-imported within the agreed OPR period for discharge, IP can be discharged provided relief under OPR will not be claimed.

If the IP period for discharge expires while the goods are under OPR, an extension to the period for discharge should be allowed. Where the period for discharge cannot be extended, relief under OPR can be claimed on re-importation provided the customs charges are paid.

Council Regulation (EU) 952/2013, Article 258; Notice 3001/2015, Annex D, Section 2.9.9