Outward Processing: Authorisation by Declaration at export

Hi Can you please confirm the user of OP AbD at export? According to the link below updated 25 Mar 2025, stated this is available only to private individuals. Is that mean UK-registered business cannot use OP AbD sending goods outside UK to repair without full OP authorization? https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14510 Thank you.

Hi there We are UK registered business, without full OP auth, forwarder made us got duty and vat relief when goods re-import; If OP AbD is really only for private individuals, we were made underpaid duty and vat, and will need to do amendment. Can anyone one advise and suggest on this case? Thanks a lot.

I would suggest that the HMRC manual you refer to is out of date. The CPC mentioned is for use with CHIEF which is no longer in use. You should check the available codes used under CDS. In any case it only refers to private individuals being permitted to apply for relief at IMPORT. It doesn’t exclude businesses from using ABD at all. There remains the option for businesses and individuals to request use of ABD at EXPORT if goods intended for repair . https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods

Hi Customs,
The guidance of OPR states below:
Authorisation by declaration
This is where we authorise you when we accept your export declaration at the border.
You can only use this type of authorisation when you’re sending goods outside the UK for repair.
You can only use this type of authorisation up to 3 times in a rolling year.
You cannot use this type of authorisation if:
•    you’re using simplified declarations for export
•    you want to use the equivalence or standard exchange system
•    you’re applying for a retrospective or backdated authorisation
•    your goods are subject to anti-dumping duty
•    goods are valued at more than £500,000
If you a’re a private individual sending your own goods for repair overseas you can follow this process.
It might cost more than the tax owed, so you should check with your carrier before sending your goods.
Apply to pay less duty on goods you export to process or repair How to get an authorisation
Thank you.

Thanks for reply, both of you. As you quoted , that literally implies only private individuals can use OP AbD, right? I did read this page and the one I quoted on the initial message, both said its for private individuals, thus it’s not simply out-dated? As per my second message, which is not shown on the tread somehow, we are uk registered business without full op, seems got duty and vat relief because of AbD, doubt if amendment needed.

Authorisation by declaration is available to both businesses and private individuals. The HMRC manual page is out of date as there is no longer a separate procedure code for private individuals . Both businesses and individuals now use the same procedure codes. The sentence “If you a’re a private individual sending your own goods for repair overseas you can follow this process.” Is telling private individuals that they can also use this process not that it is exclusively for private individuals. If the goods have already been exported without OP ABD being used at the time of export you must instead apply for a retrospective approval. If the goods were exported under OP ABD but the relief wasn’t claimed at import then they entry should be amended. If relief under OP is claimed at import but you didn’t use OP procedures at export then you should also apply for retrospective approval.

Hi old timer I think I get a answer on link below https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14500 There are too many separate pages of similar information about the same topics on HMRC websites, information in pieces. Again, thank you for your time. (Maybe system prob, can’t see your reply above 🤪)

Hi Customs,
If you do need any further help with your query you can either contact OPR supervising office or Import/Export helpline.
Imports and exports: general enquiries
Thank you.