Outward Processing Relief (OPR) is a method of obtaining relief from Customs duty. The relief applies to goods imported from non-EU countries which have been produced from previously exported EU goods.

OPR enables companies to take advantage of cheaper labour costs outside the EU, while encouraging the use of EU produced raw materials to manufacture the finished goods. Goods may also be temporarily exported to undergo processes not available within the EU.

The procedure also enables faulty goods to be returned to a non-EU country for repair, or for replacement with equivalent goods under the Standard Exchange System (SES).

Being able to get relief from paying import duty can be very beneficial to companies, especially for cashflow reasons. Complying with the obligations to use the OPR procedure can, though, be off-putting. Langdon Systems provide an OPR module that has been designed to simplify the procedures of managing goods under OPR, whilst taking advantage of the maximum benefits available.