Guide

Outward processing relief (OPR)

How to calculate duty for OPR

Calculating customs value of OPR goods

A re-imported consignment under Outward Processing Relief (OPR) must be valued just like any other normal import for duty, VAT and statistical purposes. You must use one of the methods laid down by customs to calculate your OPR goods' value. Read Notice 252 on the valuation of imported goods for customs purposes.

Duty is charged on the costs of processing the exported goods and transporting the compensating products back to the EU. To apply this method, you must:

  • deduct from this the value of the exported goods used in the manufacture of the compensating products, applying the agreed rate of yield as appropriate
  • account for duty on the difference between the 2 values, at the rate which applies to the imported compensating products

In most cases, where the exported goods are liable to a positive rate of duty, using this method will provide maximum duty relief. Read more about calculating valuation.