ÀÏ˾»úÎçÒ¹¸£Àû

Outward processing procedure (OP) allows¹ domestic goods² to be exported temporarily from the UK in order to undergo processing operations³, and the products resulting from those operations to be released for free circulation⁴ with total or partial relief from import duties⁵. Goods must not be declared for an outward processing procedure where their export would give rise to⁶:

1. Ìý

   (a)ÌýÌýÌýÌý remission or repayment of import duty under Part 7 of the import duty regulations, or

2. Ìý

   (b)ÌýÌýÌýÌý an export refund under Regulation (EU) No 1308/2013, arts 196–204 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products

HMRC may authorise the importation of processed products obtained from equivalent goods before the export of the goods they are replacing⁷.

The outward processing procedure is not open to domestic goods⁸:

1. Ìý

   (1)ÌýÌýÌýÌý whose export gives rise to repayment or remission of import duties⁹

2. Ìý

   (2)ÌýÌýÌýÌý which, prior to export,