Guide

HMRC's National Import Reliefs Unit (NIRU)

National Import Reliefs Unit - Simplified Outward Processing Relief

Outward Processing Relief (OPR) is a customs procedure which allows you, on re-import, to pay duty on the added value of goods which have been processed or repaired outside the EU instead of on the full value of the goods as would normally be the case.

VAT is due on the value of the process, not the full value of the goods. Read more about how to calculate duty for OPR. However, if the goods have been temporarily exported for repair and are found to be irreparable, the VAT is due on the full value of the new, replacement goods unless the re-importer can provide and copy of the warranty or guarantee which shows that the goods are to be replaced free of charge. If this evidence is not available on re-import then security must be provided for duty and VAT potentially due until the evidence can be provided.

The National Import Reliefs Unit (NIRU) control the simplified OPR authorisations for repair and non commercial authorisations which are for personal use or for close members of your family (non commercial) or for when OPR is only needed occasionally.

Simplified authorisation for repair is applied for by completion of a C88, at export, using Customs Procedure Codes 21 00 004, 21 41 B51 and 21 51 B51. The relief is claimed at re-import after the process or repair. The export declaration number is noted in box 40 of the OPR re-import declaration. If this number is not available then security must be taken for VAT and duty potentially for the full value of the goods.

If OPR is required on a more than occasional basis then a full OPR Authorisation must be applied for using form C&E 1153

NIRU control simplified OPR by carrying out projects and percentage checks on entries to ensure compliance with the conditions of this relief.

Read more about Outward Processing Relief (OPR).