Outward processing relief (OPR)
OPR allows EU traders to temporarily export goods from the EU for processing or repair in a third (non-EU) country and then claim full or partial duty relief when the goods are re-imported.
You can't use OPR in conjunction with the Common Agricultural Policy.
Before you can claim any duty relief you must apply for an OPR authorisation and make sure your exported goods and the process or repair they're to undergo are eligible for duty relief.
To be eligible the goods must:
- originate in the EU
- have been imported to free circulation within the EU with all customs formalities completed and customs charges paid in full