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Official guidance
Customs Special Procedures Manual

SPE14000 · Specific rules and processes relating to Outward Processing

  • SPE14010 · Overview
  • SPE14020 · Scope of the Outward Processing (OP) procedure
  • SPE14030 · Process and repair
  • SPE14040 · Specific rules relating to Outward Processing: processed products or replacements not liable to customs import duty
  • SPE14050 · Importing replacement goods under the Standard Exchange System (SES)
  • SPE14060 · Standard Exchange System (SES) with prior importation
  • SPE14100 · Information documents (Standardised exchange of information and International Information Document) NI ONLY
  • SPE14110 · Standardised Exchange of Information under UCC (NI ONLY)
  • SPE14120 · Legal basis for transition from paper standardised exchange of information to electronic standardised exchange of information data elements (NI ONLY)
  • SPE14130 · Use of 'globalised' Standardised exchange of information (NI ONLY)
  • SPE14140 · Specific rules relating to Outward Processing Relief: importation: use of standardised exchange of information for split consignments(NI ONLY)
  • SPE14150 · Arrangements for CFSP traders(NI ONLY)
  • SPE14200 · Risk
  • SPE14210 · Specific rules relating to Outward Processing: risk - exporting or importing gold and jewellery
  • SPE14300 · Equivalence
  • SPE14400 · Rate of yield – introduction
  • SPE14410 · Rate of yield and 'average' rate of yield
  • SPE14420 · Rate of yield – determining the debt due
  • SPE14430 · Rate of yield – Added Value calculation of duty
  • SPE14440 · Rate of yield - Added Value duty calculation where different temporary export goods are involved
  • SPE14450 · Using OP for zero rate of duty goods
  • SPE14500 · Authorisation by declaration at export (previously known as 'simplified' authorisation) for repair
  • SPE14510 · Authorisation by declaration at export for non-commercial goods
  • SPE14600 · Documentation relating specifically to OP(NI ONLY)
  • SPE14700 · Authorisation examples
  1. Customs Special Procedures Manual
  2. Specific rules and processes relating to Outward Processing: contents

SPE14000 | Specific rules and processes relating to Outward Processing: contents

From HM Revenue & Customs · Customs Special Procedures Manual

This page has been archived.

Contents25 entries

  1. SPE14010Specific rules and processes relating to Outward Processing: overview
  2. SPE14020Specific rules and processes relating to Outward Processing: scope of the Outward Processing (OP) procedure
  3. SPE14030Specific rules and processes relating to Outward Processing: process and repair
  4. SPE14040Specific rules relating to Outward Processing: processed products or replacements not liable to customs import duty
  5. SPE14050Specific rules and processes relating to Outward Processing: importing replacement goods under the Standard Exchange System (SES)
  6. SPE14060Specific rules and processes relating to Outward Processing: Standard Exchange System (SES) with prior importation
  7. SPE14100Specific rules and processes relating to Outward Processing: information documents (Standardised exchange of information and International Information Document) NI ONLY
  8. SPE14110Specific rules and processes relating to Outward Processing: standardised Exchange of Information under UCC (NI ONLY)
  9. SPE14120Specific rules and processes relating to Outward Processing: legal basis for transition from paper standardised exchange of information to electronic standardised exchange of information data elements (NI ONLY)
  10. SPE14130Specific rules and processes relating to Outward Processing: use of 'globalised' Standardised exchange of information (NI ONLY)
  11. SPE14140Specific rules relating to Outward Processing Relief: importation: use of standardised exchange of information for split consignments(NI ONLY)
  12. SPE14150Specific rules and processes relating to Outward Processing: arrangements for CFSP traders(NI ONLY)
  13. SPE14200Specific rules and processes relating to Outward Processing: risk
  14. SPE14210Specific rules relating to Outward Processing: risk - exporting or importing gold and jewellery
  15. SPE14300Specific rules and processes relating to Outward Processing: equivalence
  16. SPE14400Specific rules and processes relating to Outward Processing: rate of yield – introduction
  17. SPE14410Specific rules and processes relating to Outward Processing: rate of yield and 'average' rate of yield
  18. SPE14420Specific rules and processes relating to Outward Processing: rate of yield – determining the debt due
  19. SPE14430Specific rules and processes relating to Outward Processing: rate of yield – Added Value calculation of duty
  20. SPE14440Specific rules and processes relating to Outward Processing: rate of yield - Added Value duty calculation where different temporary export goods are involved
  21. SPE14450Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods
  22. SPE14500Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair
  23. SPE14510Specific rules and processes relating to Outward Processing: authorisation by declaration at export for non-commercial goods
  24. SPE14600Specific rules and processes relating to Outward Processing: documentation relating specifically to OP(NI ONLY)
  25. SPE14700Specific rules and processes relating to Outward Processing: authorisation examples
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