If you wish to use outward processing for exporting and re importing gold and jewellery, you will require an authorisation for outward processing. You should send the gold or jewellery to an assay office prior to export in order to identify the carat and quantity of gold being exported.
At re-import when the gold has been made into jewellery you should make sure you have documentation from the jewellery manufacturer showing that your gold has been made into the jewellery being imported.
Duty will only be paid on the processing costs and any additional materials used as all duties must have been paid on the goods prior to export for example they must be union goods.
You should make sure that:
- the description of the manufactured jewellery is sufficiently detailed to identify the items presented for re-import
- you hold documentary evidence that the same carat and weight of gold has been processed into the finished jewellery
- the cost of any stones that have been added to the value or processing costs as non-EU goods