SPE14450 - Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.

Zero rate of duty includes non-UK goods released for free circulation at a zero rate prior to their temporary export such as in the framework of a free trade agreement, GSP or an autonomous Tariff suspension. If any of the goods you export for processing carry a 鈥榸ero rate鈥� of duty, you will need to show the origin of these goods and demonstrate that commercial activity takes place in the UK prior to entry to OPR (or that they are non-commercial goods) in order for the processed products to benefit from OP. To prove origin (as defined under the 鈥榥on-preferential鈥� rules) you will need to produce:

  • a non-preferential Certificate of Origin or Binding Origin Information. Certificates of Origin are available from the local Chamber of Commerce
  • any form which may have covered the zero rated goods and which declares that they are of UK origin.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979