Updated Customs notice - Outward Processing Relief

Source: HM Revenue & Customs | | 17/08/2012

There are special procedures which govern relief from customs duties when a business re- imports EU goods that have previously been exported from the EU for processing, or for repair using Outward Processing Relief (OPR). The relevant HMRC notice, Notice 235 entitled Outward Processing Relief  has recently been updated. The new version of the notice cancels the previous version published in April 2005.

The following changes have been made to the notice:

  • Updated contact details for the National Imports Relief Unit.
  • A new section has been added concerning the export and import of gold jewellery.
  • All previous updates have been incorporated into the new notice.

The notice includes sections on how to obtain OPR authorisation, OPR conditions, retrospective OPR, exporting OPR, importing OPR products and how to calculate the amount of duty relief.


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