Using outward processing to process or repair your goods
Find out what you can do with your goods when they are being processed or repaired using outward processing.
You’re responsible for working out the duty you want to claim, and you’ll need to show us the calculations you used.
You need to get these calculations right as they’ll decide on the level of duty you’ll pay.
The amount is based on the costs of processing or repairing the exported goods and bringing them back into the UK.
You’ll need to know the ‘rate of yield’. This is a ratio that shows how many products result from outward processing.
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