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All of the information shown below has been taken from the Public Notice: 235 Outward Processing Relief (March 2002). ukimports

Please note: Goods being brought re-imported into the UK following being exported on a temporary basis,under OPR, for a process, can usually claim relief from import duties and VAT. However, conditions DO apply, so please ensure that you read through this section thoroughly and email us, should you have any questions.

Anyone who makes a false declaration, or gives untrue information about goods
temporarily exported or re-imported under these arrangements may be liable to
penalties under the Customs and Excise Management Act 1979.

Non compliance with the conditions of any authorisations may lead to a Civil Penalty being issued under The Customs (Contravention of a relevant Rule) Regulations 2003(SI2003/3113) or Exports (Penalty) Regulation 2003 (SI2003/3102).

 The purpose of OPR

OPR provides duty relief on imports from third countries of goods which have been produced from previously exported Community goods. It enables businesses to take advantage of cheaper labour costs outside the EC, while encouraging the use of EC produced raw materials to manufacture the finished products. Goods may be also temporarily exported to undergo processes not available within the Community.

The procedure also enables faulty goods to be returned to a third country for repair, or for replacement with equivalent goods under the Standard Exchange System (SES). ukimports

 How OPR works

When you import goods from outside the Community you normally have to pay duty on the full customs value of the goods. When Community goods are exported outside the customs territory of the EC, they lose their Community status, and if they are later re-imported they are treated in the same way as non- Community goods, and are liable to duty on the full customs value.

When you use the OPR procedure it will enable you to claim relief from duty on the Community goods which have been exported for process, as long as you can show that the exported goods were used to produce, or are incorporated into, the products you are importing. Before you can claim duty relief under OPR, however, you must be authorised to use the arrangements.

Please contact UK Import Services for more information on OPR or if you have any questions, on 0345 309 6360, or email us at: enquiries@ukimportservices.com. ukimports

Other related pages

• How to calculate Import Duty and VAT
• Import Duty and VAT Calculator
• Freight Glossary
• Contact us