This is a quick guide to Outward Processing customs procedure, to claim full or partial duty relief when the goods are re-imported to the UK.
Outward Processing allows traders from the United Kingdom to temporarily export goods from the UK for processing or repair in an EU country or any other country in the rest of the world. The process enables the traders to claim full OR partial duty relief when the goods are re-imported to the United Kingdom.
If you are an established business in the United Kingdom, you may apply for an outward processing authorisation. Additionally, you must be financially sound, have a track record of adhering to customs regulations, and maintain or keep the relevant records. You cannot apply for outward processing if you're a freight forwarder, fast parcel operator or customs agent.
Traders cannot apply Outward Processing for any of the following cases.
In a case where the export results in repayment, or remission of import duty
In a case where prior to export, the products were released into free circulation at an end-use rate, but they were not placed to an authorised use (other than repair).
In the case of the products, whose export results in a refund.
In the case when the export of the goods, results in any other financial benefit under the UK Agricultural Policy
Traders are required to follow certain steps for their application, it includes, having an export license, determining whether you require a guarantee, attaining an EORI number, information about the product origin and delivery points, products quantity, rate of yield and various others.
There are four types of authorisations you can get to use outward processing:
full authorisation.
retrospective authorisation.
authorisation by declaration.
authorisation covering Northern Ireland and the EU.
For a detailed understanding of each authorisation type, please refer to our article on Inward Processing Authorisations. A link to the article is available in the description section of this video.
Once you are authorised and ready to use Outward Processing, it is essential to note that correctly calculating the duty payment is the trader's responsibility. The amount depends on the costs of processing, or repairing the exported goods and bringing them back into the UK. Traders are responsible for working out the duty they want to claim, and they need to show HMRC the calculations they have used.
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