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SPE14410 - Specific rules and processes relating to Outward Processing: rate of yield and 'average' rate of yield You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. Average rate of yield If you hold a UK authorisation and regularly carry out processing operations under OPR you can apply to your supervising offic...

Special Procedures guidance on Customs matters

Special Procedures guidance on Customs matters

Special Procedures guidance on Customs matters

SPE14430 - Specific rules and processes relating to Outward Processing: rate of yield – Added Value calculation of duty You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. In most cases, where the exported goods are liable to a positive rate of duty, using the Added Value method of calculation will provide maxi...