Apply to pay less duty on goods you export to process or repair
Source: gov.uk (2025-07-15)

When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.

If you’re authorised to use outward processing, you can get Customs Duty and import VAT reduced on goods that you both:
- export from the UK for process or repair
- re-import to the UK
Who can apply

You can apply for an outward processing authorisation if you’re established in the UK (https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs). You do not have to own the goods that are exported, and you do not have to be the person re-importing them. Another person can do that if they have your permission.

You must also:
- be financially solvent
- not have a poor history of compliance with customs requirements
- have (or be able to keep) appropriate records
You cannot apply if you’re:
- a freight forwarder
- an express operator
- a customs agent
What goods you cannot get relief on

You cannot use outward processing for any of the following:
- where the export results in a repayment or remission of import duty (https://www.gov.uk/guidance/apply-for-repayment-or-remission-of-import-duties-c285-chief)
- the goods were, prior to export, released to free circulation at an authorised use rate (end-use rate) but the goods have not been put to an Authorised Use (end use) (https://www.gov.uk/guidance/end-use-relief) — this does not apply to repairs
- goods where their export results in an export refund
- where any other financial advantage under UK Agricultural Policy is obtained by the export of the goods
Before you apply

Before you start the application process, you’ll need to:
- check if you need a guarantee (https://www.gov.uk/guidance/import-and-export-customs-comprehensive-guarantees-ccgs)
- check if you need an import licence (https://www.gov.uk/starting-to-import/import-licences-and-certificates)
You’ll also need to have the following information:
- your EORI number (https://www.gov.uk/eori)
- details of where your records are or will be held
- how the goods will be sent out (for example by export or post)
- where the goods will be exported from
- whether you will be using simplified declarations for exports or not
- details of any guarantees (if applicable)
- how long the goods are going to be out of the UK
- details of the goods being sent for processing or repair (commodity codes, description, value)
- the amount of goods you are going to export
- details of the process to be carried out
You’ll also need to show the quantity of goods to be re-imported (rate of yield). The rate of yield shows how many products result from the amount of goods exported.

For example:
- if goods are sent for repair, the rate of yield will be 1:1
- if 500 yards of material are exported to manufacture 100 dresses, the rate of yield will be 5:1
How to get an authorisation

There are 4 types of authorisation you can get to use outward processing:
- full authorisation
- retrospective authorisation — this is a full authorisation where you request the start date to be before the date of application
- authorisation by declaration
- an authorisation covering Northern Ireland and the EU
Full authorisation

You’ll need a full authorisation if you want to use outward processing regularly.

You should apply at least 30 days before you start exporting.

You’ll need to sign in to apply for full authorisation. If you do not already have sign in details, you can create them when you first apply.

Apply online for full authorisation (https://www.tax.service.gov.uk/digital-forms/form/application-for-outward-processing-relief/draft/guide).

If you cannot do this online, you can use the outward processing print and post form (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRSP4&template=SP4.xdp).

If you’re applying for authorisation in Northern Ireland and Great Britain (England, Scotland and Wales) you’ll need to fill the form in separately for each.

Retrospective authorisation

In exceptional circumstances, you can apply for an authorisation after you have exported the goods. This is called a retrospective authorisation.

We will only authorise you if we’ve not given you a retrospective authorisation in the last 3 years.

You’ll need to show us records to prove that:
- the goods are eligible
- you have a business need
- you have followed the outward processing procedure correctly
- there are reasonable grounds that stopped you from getting prior authorisation — a lack of knowledge alone does not qualify as reasonable grounds
The maximum period for a retrospective authorisation is 12 months before the date you apply on. Where the goods are sensitive, the maximum period is 3 months.

If you’re asking to retrospectively renew an expired authorisation, a retrospective authorisation can be backdated to the date the previous authorisation expired. If we grant the authorisation, you’ll have to amend your declarations and update your records.

You’ll need to sign in to apply for retrospective authorisation. If you do not already have sign in details, you can create them when you first apply.

Apply online for full retrospective authorisation (https://www.tax.service.gov.uk/digital-forms/form/application-for-outward-processing-relief/draft/guide).

If you cannot do this online, you can use the outward processing print and post form (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRSP4&template=SP4.xdp).

Authorisation by declaration

This is where we authorise you when we accept your export declaration at the border.

You can only use this type of authorisation when you’re sending goods outside the UK for repair.

You can only use this type of authorisation up to 10 times in a rolling year.

You cannot use this type of authorisation if:
- you’re using simplified declarations for export
- you want to use the equivalence or standard exchange system (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods)
- you’re applying for a retrospective or backdated authorisation
- your goods are subject to anti-dumping duty (https://www.gov.uk/government/publications/notice-376-anti-dumping-and-countervailing-duties)
- goods are valued at more than £500,000
If you’re a private individual sending your own goods for repair overseas you can follow this process. It might cost more than the tax owed, so you should check with your carrier before sending your goods.

Authorisation covering Northern Ireland and the EU

If you carry out work on your goods over sites in both Northern Ireland and the EU, you can get a single authorisation rather than having one for each site.

You need to apply for this type of authorisation by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).

We’ll need your:
- name
- contact email address
- address of your Northern Ireland operation
- EORI number starting XI
We’ll reply within 5 days and provide a link to the EU Customs Trader Portal where you can access the application form.

If your application is successful then, whenever you use your inward processing or outward processing authorisation, you’ll need to submit a standardised exchange of information using the EU Customs Trader Portal (https://www.gov.uk/guidance/using-customs-special-procedures).

After you apply

We may need to contact you after you apply. This could be to request additional information or to organise a site visit.

If any of your contact details change (for example, your address or telephone number) you must let us know by email or by writing to the address on the acknowledgement letter we sent you.

We may delay or refuse your application if you do not provide all the information we need to complete it.

After we’ve considered your application, we’ll send you a letter telling you if we’ve approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

If you get approval, the letter sets out the authorisation conditions.

Conditions include things like:
- paying Customs Duty and other charges
- keeping detailed records
Find out what to do when your goods have been processed or repaired (https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods).

How to amend, renew or cancel your authorisation

You can cancel or amend your authorisation by writing to the address on your approval letter. You should also tell us if there has been a change to your business which may affect your authorisation, such as:
- changing your trading name or your trading address
- being taken over by another business
Other ways to pay less duty or import VAT

Find out more information about other ways to:
- reduce the amount of Customs Duty or import VAT (https://www.gov.uk/guidance/check-if-you-can-pay-a-reduced-rate-of-customs-duty) you need to pay
- delay the Customs Duty or import VAT (https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat) so you do not pay it when goods arrive in the UK