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Outward Processing allows traders from the United Kingdom to temporarily export goods from the UK for processing or repair in an EU country or any other country in the rest of the world. The process enables the traders to claim full OR partial duty relief when the goods are re-imported to the United Kingdom. <\/span><\/p>\n [\/vc_column_text][vc_video link=”https:\/\/www.youtube.com\/watch?v=5Zm-bEdppuU” align=”center”][vc_column_text]<\/p>\n If you are an established business in the United Kingdom, you may apply for an outward processing authorisation. Another person or entity may also do so with your permission. You are not required to own the goods exported, nor are you required to be the person re-importing them.<\/span><\/p>\n Additionally, you must be financially sound, have a track record of adhering to customs regulations, and maintain or keep the relevant records. You cannot apply for outward processing if you’re a freight forwarder, fast parcel operator or customs agent.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”498″ img_size=”full”][vc_column_text]<\/p>\n Traders cannot apply Outward Processing for any of the following:<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”499,500,501,502,503″ img_size=”full”][vc_column_text]<\/p>\n Before beginning the application procedure, you should determine whether you require the following:<\/span><\/p>\n Additionally, you will require the following information:<\/span><\/p>\n Additionally, you must demonstrate the number of products to be re-imported (rate of yield). The rate of yield indicates how many products you produce in relation to the number of goods exported<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”504″ img_size=”full”][vc_column_text]<\/p>\n There are four types of authorisations you can get to use outward processing:<\/span><\/p>\n For a detailed understanding of each authorisation type, please refer to our article on <\/span>Inward Processing Authorisations<\/span><\/a>. <\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”505″ img_size=”full”][vc_column_text]<\/p>\n Once you are authorised and ready to use Outward Processing, it is essential to note that correctly calculating the duty payment is the trader’s responsibility. The amount depends on the costs of processing or repairing the exported goods and bringing them back into the UK. Traders are responsible for working out the duty they want to claim, and they need to show HMRC the calculations they have used.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”507″ img_size=”full”][vc_column_text]<\/p>\n Following are the steps you need to follow once you are ready to export using the Outward Processing:\u00a0<\/span><\/p>\n If you intend to re-import your items in separate consignments, you must submit an <\/span>INF form<\/span><\/a>. Each commodity code requires its own form. The form should include characteristics about your goods, such as their description and quantity identifying numbers, or any other information that would enable HMRC to match your imports and exports and the estimated yield rate.<\/span><\/p>\n [\/vc_column_text][vc_column_text]<\/p>\n Your import declaration must include your outward processing authorisation number. Additionally, HMRC will require documentation establishing that the products you’re re-importing were exported via Outward Processing; and that you’ve calculated the amount of duty relief you’re claiming appropriately.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”508″ img_size=”full”][vc_column_text]<\/p>\n Authorisation for Outward Processing<\/span><\/a><\/p>\n Check if you\u2019re established in the UK for customs<\/a><\/p>\n Get an EORI number<\/a><\/p>\n
\nWho is eligible for using Outward Processing<\/b><\/h3>\n
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\nWhich commodities are excluded from relief<\/b><\/h3>\n
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\nSteps to consider before applying for Outward Processing<\/b><\/h3>\n
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\nObtaining an authorisation for Outward Processing<\/b><\/h3>\n
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\nCalculating your duty payments<\/b><\/h3>\n
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\nExporting your goods<\/b><\/h3>\n
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\nRe-Importing your goods<\/b><\/h3>\n
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\nUseful Resources<\/h3>\n
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