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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods

Zero rate of duty includes non-EU goods released for free circulation at a zero rate prior to their temporary export such as in the framework of a free trade agreement, GSP or an autonomous Tariff suspension. If any of the goods you export for processing carry a ‘zero rate’ of duty, you will need to show the origin of these goods and demonstrate that commercial activity takes place in the UK prior to entry to OPR (or that they are non-commercial goods) in order for the processed products to benefit from OP. To prove origin (as defined under the ‘non-preferential’ rules) you will need to produce:

  • a non-preferential Certificate of Origin or Binding Origin Information. Certificates of Origin are available from the local Chamber of Commerce
  • any form EUR1 which may have covered the zero rated goods and which declares that they are of EU origin (Note: a form EUR1 can be issued only where the EU has a preferential trade arrangement with the overseas country concerned and the exported goods are covered by its provisions).