Outward Processing
Category: Customs
Also searched as: Outward processing relief
Definition (plain English)
A customs procedure where goods are exported for processing or repair and later re-imported with special duty treatment where eligible.
Why it matters commercially
It can reduce duty on repairs or processing, but only when export, processing, return, and valuation records are controlled.
Example
A company sent equipment abroad for repair and used outward processing records to avoid paying duty on the full returned value.
Common mistake
Re-importing processed goods without linking the original export, processing invoice, and return declaration.
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