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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: risk

Information on the generic risks posed by Special Procedures can be found in SPE07000.

This section highlights some of the specific risks relating to the operation of the Outward Processing procedure.

  • No authorisation for the procedure.
  • Authorisation does not cover the goods entered.
  • Authorisation has expired.
  • Request for extension to the period for discharge (formerly known as the through-put period) after expiry of authorisation.


If extension to the period for discharge is requested after expiry of an authorisation however, care should be taken to ensure that the extension is not being used to import ineligible goods. If imported goods are compensating products of goods which were exported after expiry of an authorisation, the trader should be advised to apply to the supervising office for renewal, or retrospective renewal, of the authorisation.

A guarantee for the potential charges must be taken pending renewal.

Request for extension of exportation time limit for goods under SES with prior importation

The time limit set for exportation, or other disposal, of the goods being replaced is normally two months (UCC Article 262 (2)).This time limit may be extended (UCC Article 262 (3))provided the trader can give a satisfactory reason for requiring the extension.

If the agreed period of the use is exceeded, a debt is incurred under UCC Article 79 2. (a).

Failure to use the correct CPC at export

Where a CPC indicating free circulation status is used, a customs debt is created as the goods have failed to have been placed under customs supervision.