SPE14010 - Specific rules and processes relating to Outward Processing: overview

Note: This manual is under review following Brexit and is likely to be withdrawn.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

OP provides duty relief on imports of goods from third countries which have been produced from previously exported UK goods. It allows businesses to take advantage of cheaper labour costs outside the UK, while encouraging the use of UK produced raw materials to manufacture the finished products.

This section covers a number of aspects specific to the Special Procedure known as Outward Processing

Officers should also refer to the ‘generic’ sections of this manual for information common to all special procedures such as:

• legal basis and aims and objectives of Special Procedures (SPE01000)
• roles and responsibilities of HMRC teams (SPE01000)
• criteria and conditions to be met by economic operators applying for a Special Procedure authorisation(SPE03000)
• applying for an authorisation for a Special Procedure (SPE04000)
• authorising a Special Procedure (SPE05000)

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