Exporting Goods Out of the UK Temporarily
Outward Processing (OP)
Outward Processing is the procedure used when shipping goods out of the UK for processing or repair.
- Full OP: Authorisation is granted by HMRC prior to export, typically taking about 30 days to process. If you are exporting goods to be processed and modified (beyond simple repairs), full OP authorisation is required.
- For repairing goods: You can use authorisation by declaration, meaning no prior approval is required. The exporter is limited to using this method 3 times per year.
- Import duty must be calculated and accounted for at the time of re-importation, based on the cost of the work carried out overseas.
See links below for more information regarding OP:
ATA Carnet
ATA Carnets are often described as a ‘Passport for Goods’. They are used to export goods on a temporary basis that are returned in an unaltered state. The most common use is for goods attending an overseas exhibition or event.
The Carnet is raised through the Chamber of Commerce, and we can submit ATA Carnets on your behalf. The process typically takes approximately 5 working days, so please factor this in when planning to export your goods.
The ATA Carnet must be stamped at the port of exit, port of arrival, and any border it transits – similar to using a passport when traveling overseas.
Below link contains more details regarding ATA Carnets:
Temporary Export Returning Unaltered
Free circulation goods, which will be returned unaltered and then declared for returned goods relief (RGR). This procedure is typically used for professional tools, survey equipment, trade samples, and other goods on hire or loan for use in projects overseas.
Although this is a simple procedure for exporting out of the UK, issues may arise at the point of importation into the receiving country as temporary imports can be complex. You will need an overseas agent to import the goods temporarily into the destination country. Always speak to your overseas customs agent before using this procedure. The benefit of using an ATA Carnet instead is that it removes the need for a temporary import declaration.