The University can obtain duty relief on goods which have been exported temporarily for process, as long as it can be shown that the exported goods were used to produce, or were incorporated into, the products re-imported.
How to obtain relief
The exported goods must be:
- owned by the University and
- have been produced within the EC
Normally they will be having repairs or modifications made before we re-import the goods back in to the EC or in some cases we may import replacements for faulty goods where it was found not practical to have them repaired. The latter is a variant of OPR known as the Standard Exchange System and the replacement goods must be of equivalent commercial condition and value.
For full guidance on procedures regarding OPR see HMRC Notice 235 (Outward processing relief)