SPE14000 - Specific rules and processes relating to Outward Processing: contents
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SPE14010Overview
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SPE14020Scope of the Outward Processing (OP) procedure
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SPE14030Process and repair
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SPE14040Processed products or replacements not liable to customs import duty
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SPE14050Importing replacement goods under the Standard Exchange System (SES)
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SPE14060Standard Exchange System (SES) with prior importation
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SPE14100Information documents (Standardised exchange of information and International Information Document)
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SPE14110Standardised Exchange of Information under UCC
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SPE14120Legal basis for transition from paper standardised exchange of information to electronic standardised exchange of information data elements
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SPE14130Use of 'globalised' Standardised exchange of information
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SPE14140Use of standardised exchange of information for split consignments
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SPE14150Arrangements for CFSP traders
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SPE14200Risk
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SPE14210Risk - exporting or importing gold and jewellery
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SPE14300Equivalence
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SPE14400Rate of yield – introduction
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SPE14410Rate of yield and 'average' rate of yield
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SPE14420Rate of yield – determining the debt due
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SPE14430Rate of yield – Added Value calculation of duty
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SPE14440Rate of yield - Added Value duty calculation where different temporary export goods are involved
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SPE14450Using OP for zero rate of duty goods
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SPE14500Authorisation by declaration at export (previously known as 'simplified' authorisation) for repair
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SPE14510Authorisation by declaration at export for non-commercial goods
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SPE14600Documentation relating specifically to OP
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SPE14700Authorisation examples