SPE14450 - Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Zero rate of duty includes non-UK 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 which may have covered the zero rated goods and which declares that they are of UK origin.

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