SPE14210 - Specific rules relating to Outward Processing: risk - exporting or importing gold and jewellery

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Exporting/importing gold and jewellery

Gold/jewellery should be sent to one of the four assay offices prior to export in order to identify the carat and quantity of gold being exported, and an assay certificate issued by them. At re-import when the gold has been made into jewellery, documentation from the jewellery manufacturer should be made available evidencing that gold of the same carat and weight has been made into the jewellery being imported.

Duty will only be paid on the processing costs and any additional materials used as all duties must have been paid on the goods prior to export (that is, they must be Union goods).

OP authorisation holders should ensure that:

  • the description of the manufactured jewellery is sufficiently detailed to identify the items presented for re-import
  • the trader holds documentary evidence that the same carat and weight of gold has been processed into the finished jewellery
  • the cost of any stones have been added to the value/processing costs as they are non-UK goods.

https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods#exporting-gold-using-outward-processing

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  1. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  2. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  3. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  4. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  5. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  6. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  7. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  8. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  1. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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