Outward Processing Relief (OPR)
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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). ukimports
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
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. ukimports
you must ...
|and is ...||which means ...|
|be authorised by us||'natural' person||Cannot be removed from an Customs Warehouse any person normally resident in one of the Member states. ukimports|
|'legal' person||a business, for example a
partnership or limited
company, which has a
establishment in the
|normally be the person
arranging the processing
operation to be carried out, but see paragraph 3.8 for details of specific
|apply in writing to the
customs authority in the
Member State in which
you maintain your main
customs records and
accounts, or from which
the goods are exported. It is not necessary for you to be established in that Member State.
Community goods, or Turkish goods that have free circulation status in the EC.
Community goods are goods, which either originate in the EC, or have been imported to free circulation within the Community with all customs formalities completed and customs charges having been paid. You can find more information about using Turkish goods in paragraph 2.2. There are also special arrangements for putting goods held under the Inward Processing Relief (IPR) arrangements, into OPR.
When you export goods under the OPR arrangements you may not claim any refund or remission of import duties, or any refunds or other financial benefits under the Common Agricultural Policy (CAP). You must also pay any export levies or other amounts in full.
OPR relief does not extend to excise duties. Any excise duty due on OPR
compensating products must be paid in full at importation. Agricultural component (EA) additional charges can be relieved under OPR. They are covered by the term 'import duties' under Article 4 (10) of the Customs Code. However anti dumping duties and countervailing duties, whilst not to be included in the notional duty deductible on the exported goods (if using the duty differential method) must be included in any duty calculations if they apply to the compensating products. ukimports.org
- SES with prior importation a full UK or "Community" authorisation is required. Normally you should apply before you import the replacements but if this has not been possible you may apply at the time of importing the replacement goods and
- non-commercial goods - authorisation is not required before you export the goods. You need to apply only when the repaired or replacement goods are imported
- Simplified authorisations, which are applied for at export
goods which have previously been exported under the OPR arrangements, you must present an import declaration to us on Form C 88 (SAD). You may claim relief only for compensating products falling under Tariff commodity codes for which you hold an OPR authorisation.
You must present sufficient documentation to prove that the goods being imported were exported under the OPR arrangements, and to allow customs to identify the exported goods and check the rate of yield and your duty calculations. The following documents may be required as appropriate:
|A copy of the export
declaration and / or a
copy of the departure
To prove that the goods for process were exported under
This form is always required when OPR products are
|Split Consignments and Triangulation Information Sheet INF 2 C & E 1155||When you use triangulation, that is when you import goods
which were exported from another Member State, the
information sheet INF 2 proves that you were authorised
for OPR in the Member State of export. It specifies the
type and quantity of the exported goods and contains
information on the rate of yield. You can find full details of
the use of the INF 2 in paragraph 9.4 of Public Notice 235.
If your compensating products are being imported in
multiple "split" consignments, you will also need to present forms INF 2 covering the exported goods. We will certify these as a replacement for the export declaration. You can find more information on handling of split consignments and using INF 2 documents in paragraph 9.3 of the Public Notice. ukimports.org
|International Information Document C1055||
You can use this form to identify the exported goods in the
|Guarantee or warranty||If you are claiming total relief from import duties because
the exported goods have been repaired or replaced free of
charge under a guarantee or warranty, you must provide a
copy of the guarantee or warranty document, or other
contractual evidence to prove that no charge was, or will
be, made for the repair or replacement. ukimports
|Service contracts or "bought" warranties||
Some companies have arrangements with a repairer
|If you have prior approval you may use commercial
documents as evidence to support the claim for relief of
duty under OPR. See paragraphs 6.11 and 9.6. ukimports
|Other supporting documents||You must also produce any other documents necessary to
support your claim to relief for example invoices for
processing costs, freight and insurance charges. Full details of the documents needed to support the import
SAD are given in the Tariff, Volume 3, Part 3. ukimports