SPE14000 - Specific rules and processes relating to Outward Processing: contents

This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

  1. SPE14010
    Overview
  2. SPE14020
    Scope of the Outward Processing (OP) procedure
  3. SPE14030
    Process and repair
  4. SPE14040
    Processed products or replacements not liable to customs import duty
  5. SPE14050
    Importing replacement goods under the Standard Exchange System (SES)
  6. SPE14060
    Standard Exchange System (SES) with prior importation
  7. SPE14100
    Information documents (Standardised exchange of information and International Information Document)
  8. SPE14110
    Standardised Exchange of Information under UCC
  9. SPE14120
    Legal basis for transition from paper standardised exchange of information to electronic standardised exchange of information data elements
  10. SPE14130
    Use of 'globalised' Standardised exchange of information
  11. SPE14140
    Use of standardised exchange of information for split consignments
  12. SPE14150
    Arrangements for CFSP traders
  13. SPE14200
    Risk
  14. SPE14210
    Risk - exporting or importing gold and jewellery
  15. SPE14300
    Equivalence
  16. SPE14400
    Rate of yield – introduction
  17. SPE14410
    Rate of yield and 'average' rate of yield
  18. SPE14420
    Rate of yield – determining the debt due
  19. SPE14430
    Rate of yield – Added Value calculation of duty
  20. SPE14440
    Rate of yield - Added Value duty calculation where different temporary export goods are involved
  21. SPE14450
    Using OP for zero rate of duty goods
  22. SPE14500
    Authorisation by declaration at export (previously known as 'simplified' authorisation) for repair
  23. SPE14510
    Authorisation by declaration at export for non-commercial goods
  24. SPE14600
    Documentation relating specifically to OP
  25. SPE14700
    Authorisation examples