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Contents

Official guidance

Customs Special Procedures Manual

SPE14000 · Specific rules and processes relating to Outward Processing

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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

Specific rules and processes relating to Outward Processing: contents
Specific rules and processes relating to Outward Processing: overview

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

From HM Revenue & Customs · Customs Special Procedures Manual

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