![]() To do this you will need to be authorised for both OPR and IPR, or hold an integrated authorisation.įor further guidance on Outward Processing Relief and how it can reduce your costs and duty payments, contact us or request further advice or a free quote. ![]() However, to be eligible for OPR when you re-import the processed goods, you must put them back into IPR - you may not enter them to free circulation. If you have IPR goods in the Community which you need to export temporarily, for further process or for repair, you can obtain duty relief on the costs of the process when you re-import them, by exporting them under the OPR arrangements. Before you can claim duty relief under OPR, however, you must be authorised to use the arrangements. When you use the OPR procedure it will enable you to claim relief from duty on the Community goods which have been exported for process, as long as you can show that the exported goods were used to produce, or are incorporated into, the products you are importing. When Community goods are exported outside the customs territory of the EC they lose their Community status, and if they are later re-imported they are treated in the same way as non-Community goods, and are liable to duty on the full customs value. When you import goods from outside the Community you normally have to pay duty on the full customs value of the goods. The procedure also enables faulty goods to be returned to a third country for repair, or for replacement with equivalent goods under the Standard Exchange System (SES). Goods may be also temporarily exported to undergo processes not available within the Community. It enables businesses to take advantage of cheaper labour costs outside the EC, while encouraging the use of EC produced raw materials to manufacture the finished products. Outward Processing Relief (OPR) provides duty relief on imports from third countries of goods which have been produced from previously exported Community goods. Also, it does not mention the time lag relevant for the goods under the inward processing or outward processing schemes.Home » Customs Brokerage » Imports / Exports » IPR / CFSP / OPR / CAP / AEO OUTWARD PROCESSING RELIEF (OPR) The Measure does not mention the time lag between the temporary import and the subsequent export of the imported goods. The measure does not specify the type of conditions / guarantees upon which temporary admission, inward processing or outward processing may be allowed. The measure does not require Members to allow such releases without any conditions or security. This applies to domestically produced or earlier imported goods. The Measure provides for a facility aimed at the temporary export of goods for the purpose of manufacture or repair that are subsequently re-imported without payment of customs duties, in full or in part. The outward processing means the customs procedure under which goods are temporarily exported from the customs territory in order to undergo processing. Examples of import inward processing include the importation of accessories, zips and buttons to be attached to garments, which are meant for export. La mayoría de los países también confirmó que podía identificar por separado un subconjunto de este tipo de bienes: los declarados como bienes para procedimientos de perfeccionamiento. The Measure provides the facility for the conditional release of goods, without payment of duties and taxes, fully or partially eligible for drawback, imported for manufacturing, processing or repair and then for subsequent exportation. Most countries also confirmed that they can separately identify a subset of these goodsgoods declared for the inward and outward processing procedures. It is imperative that these do not undergo any change while in the country of import. Examples can also include large machinery imported for building a factory and returned after completion of the works. The examples include samples or goods imported for exhibition that have to be returned home. The Measure pertains to the release of goods, without payment of duties and taxes fully or partially, for importation for a predefined period of time and a predefined purpose, and export within a specific period. In specific cases, this will mean that the domestic laws and procedures will be considered compliant. This provision is mandatory, subject to and consistent with the laws and regulations of the importing Member country. The Article aims to regulate the system of imports and exports for specific purposes, including temporary import, goods imported for inward processing and outward processing. Members must adopt procedures for inward and outward processing, and a suspensive regime for temporary admission of goods
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |