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)