UKFT Brexit Guide to Inward and Outward Processing Relief (IPR and OPR)
UKFT has published a Guide to Inward and Outward Processing (IPR and OPR) for fashion and textile companies as part of our Brexit Guidance.
If you import materials to be processed in the UK (e.g. a customer sends you yarn to dye) and then re-export them, you can apply for Inward Processing Relief which allows you to move the goods from the EU (and other countries) into the UK and out again without paying UK import VAT or tariffs.
Similarly, if you send materials to the EU (and other countries) for processing (e.g. sending fabric to Portugal to be made into garments), you can use Outward Processing Relief to exempt the goods from UK import VAT and tariffs.
UKFT has developed a new guide as part of our Brexit guidance documents, which outlines:
- When you can use Inward Processing Relief
- When you can use Outward Processing Relief
- What IPR and OPR gives relief for
- What you need before you apply for IPR and OPR
- How to calculate the rate of yield
- Types of authorisation
- How to apply for authorisation
UKFT Brexit Guidance for the UK fashion and textile industry
UKFT has been working very closely with the UK government during all the negotiations with the EU. We know and understand how the UK-EU TCA will impact on UK fashion and textile businesses and we can help and advise companies on how to develop new strategies to ensure they can continue to trade successfully with the EU and the rest of the world.
Downloadable documents for members (published or updated in January 2021) include:
- UKFT Brexit Guidance Toolkit
- UKFT Brexit Guide to Inward and Outward Processing Relief (IPR and OPR)
- UKFT Brexit Guide to the Implications of Free Circulation
- UKFT Brexit Guide to Returned Goods Relief
- UKFT Guide to ATA Carnets
- UKFT Guide to Rules of Origin for Trading with the EU
- UKFT Guide to Garment Labelling in the EU post Brexit
- UKFT Guide to the UK’s GSP
- UKFT Guide to the UK-EU Trade and Cooperation Agreement
- UKFT Guide to the UK-Japan Free Trade Agreement
- UKFT Guide to the UK-Canada CETA Free Trade Agreement
- UKFT Guide to the UK-Turkey Free Trade Agreement