Outward processing
Also called: OP · hariçte işleme rejimi
A special procedure allowing goods in free circulation to be exported temporarily for processing or repair abroad and then re-imported with total or partial relief from duty. Duty is generally charged only on the value added abroad, or on the cost of repair.
In practice
Sending components to a foreign subcontractor or goods for repair abroad can be done without paying full duty on their return.
EU
Türkiye
UKRelated terms
- Inward processing
- A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…
- Returned goods relief
- Relief from import duty for goods that were exported from a customs territory and are re-imported in the same state, usually within three years.…
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…