SPE01030 - Customs Special Procedures Manual - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
SPE14020 - Customs Special Procedures Manual - HMRC internal manual gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
SPE14700 - Specific rules and processes relating to Outward Processing: authorisation examples
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The following examples are provided as a guide to help traders to decide which type of OP authorisation would be appropriate.
Example 1
A trader wishes to export fabric from the UK to Bangladesh to be manufactured into ladies blouses on a regular basis all of which will be re-imported to the UK.
The trader needs a full OP authorisation (application form SP4).
Example 2 (NI ONLY)