SPE13180 - Discharge of IP - methods of disposal: temporary export - Outward Processing(OP)

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If goods entered to IP are temporarily exported from the UK for further processing under OP, 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 OP period for discharge, IP can be discharged provided relief under OP will not be claimed.

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

Council Regulation (EU) 952/2013, Article 258

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free…

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979