SPE14600 - Specific rules and processes relating to Outward Processing: documentation relating specifically to OP(NI ONLY)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit INFs for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fusing-customs-special-procedures&data=02%7C01%7Ckwamina.abbiw-jackson%40hmrc.gov.uk%7C9d0255fcc758437056d108d837962c00%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637320465400518338&sdata=RZir7Q%2FQfyIMTSYObY3nx5zBiC%2FrWj9nEDeB1GCRt78%3D&reserved=0)

You must present sufficient documentation to prove that the goods being imported were exported under the OP arrangements and to allow customs to identify the exported goods and check the rate of yield and your duty calculations. The following documents may be required as appropriate:

Form

Details

A copy of the export declaration and/or a copy of the departure message

To prove that the goods for process were exported under the OP arrangements you should present a copy of the export declaration(s). If you export using an agent you should ask them to give you a copy of the export declaration and copy of the departure message.

C&E1154

This form is always required when OP products are imported. It is used to make a declaration as to the exact status of the re-imported goods. It may also be used to show the calculation of the relief claimed and the net duty payable.

Split Consignments and Triangulation INF C&E1155

When you use triangulation, that is when you import goods which were exported from another Member State, the information sheet INF proves that you were authorised for OP in the member state of export. It specifies the type and quantity of the exported goods and contains information on the rate of yield. You can find full details of the use of the INF. If your compensating products are being imported in multiple 'split' consignments, you will also need to present forms INF covering the exported goods. We will certify these as a replacement for the export declaration. You can find more information on handling of split consignments and using INF documents.

International Information Document C1055

You can use this form to identify the exported goods in the compensating products when the standard methods of identification are not enough, such as chemicals, for example, which may be difficult to identify after processing. It requires customs in the country where the processing is done, to certify that your compensating products were produced from the actual goods you imported to the processing country. The number of countries which recognise this document is, however, very limited. Difficulties have been reported even in some of the countries which have signed the agreement to recognise it. If you intend to rely on this information document alone to provide identification of the exported goods, you should first check that customs in the processing country would be prepared to accept and complete it.

Guarantee or warranty

If you are claiming total relief from import duties because the exported goods have been repaired or replaced free of charge under a guarantee or warranty, you must provide a copy of the guarantee or warranty document, or other contractual evidence to prove that no charge was, or will be, made for the repair or replacement.

Service contracts or 'bought' warranties

Some companies have arrangements with a repairer outside the EU which allow them, for payment of a regular service charge, to send goods for repair. When such goods are returned after repair, the accompanying documentation may not indicate that any payment has been made for the repair facility. However, for our purposes these service charges are regarded as part of the value of the goods when they were originally supplied, and are therefore liable to import duties. Similarly, an extended warranty for which a 'one off' payment is made is liable to duty as the charge for this type of warranty is regarded as part of the original price of the goods. If you have goods repaired under arrangements similar to these, you will not be able to account for the customs charges on individual consignments. You must however, declare to us that you are being charged for the repair facilities, and make arrangements with your supervising office to pay the duty and VAT charges when you make payments to the repairer for the service facilities.

Globalised INF

Other supporting documents

You must also produce any other documents necessary to support your claim to relief for example invoices for processing costs, freight and insurance charges. Full details of the documents needed to support the import SAD are given in the Tariff, Volume 3, Part 3.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979