See our guide on outward processing relief (OPR).

Read more in our guide on outward processing relief (OPR).

Goods diverted to free circulation are subject to compensatory interest payments - see Notice 221 Inward processing relief.

For more information, see our guide on outward processing relief (OPR).

Notice 221 Inward processing relief gives more information.

However, you should not include it in the amount to be deducted in respect of the exported goods (see Notice 235 Outward processing relief).

All products obtained from inward processing relief (IPR) processing operations.

The product which results from the processing of goods imported under inward processing relief (IPR).

A product which is a necessary by-product of the processing of goods imported under inward processing relief.

Outward processing relief (Updates 1 and 2)