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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: overview


OP provides duty relief on imports of goods from third countries which have been produced from previously exported EU goods. It allows businesses to take advantage of cheaper labour costs outside the EU, while encouraging the use of EU produced raw materials to manufacture the finished products.

This section covers a number of aspects specific to the Special Procedure known as Outward Processing

Officers should also refer to the ‘generic’ sections of this manual for information common to all special procedures such as:

  • legal basis and aims and objectives of Special Procedures (SPE01000)
  • roles and responsibilities of HMRC teams (SPE02000)
  • criteria and conditions to be met by economic operators applying for a Special Procedure authorisation (SPE03000)
  • applying for an authorisation for a Special Procedure (SPE04000)
  • authorising a Special Procedure (SPE05000).