When a company imports goods from outside the EU they normally have to pay duty on the full Customs value of the goods. When EU goods are exported outside the Customs territory of the EU they lose their Community status, and if they are later re-imported they are treated in the same way as non-EU goods, and are liable to duty on the full Customs value.

When a company uses the OPR procedure they can claim relief from Duty on the EU goods which have been exported for process or repair, as long as the company can show that the exported goods were used to produce, or are incorporated into, the products they are importing.

Before a company can claim Duty relief under OPR they must be authorised by Customs to use the procedure.