Under OPR, Union goods may be temporarily exported from the customs territory of the Union to undergo processing operations. The processed products resulting from those goods may be released for free circulation with total or partial relief from import duty upon application.
It is not compulsory to use this scheme, but if the goods are not placed under the outward processing procedure, no duty relief will be available upon reimportation.
Before being eligible to claim any duty relief, economic operators must apply for an authorization and ensure that the exported goods and the process or repair that they will undergo are eligible for duty relief. To be eligible the goods must:
- originate in the EU, or
- have been imported and released for free circulation within the EU with all customs formalities completed and duties paid.
In situations where Customs is satisfied that the goods have been repaired free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, the goods will be granted total relief from import duty.