Outward Processing Relief (OPR) is a customs procedure that enables companies to temporarily export goods to a non-EU country for repair or processing.
When these goods are re-imported, companies can claim relief from import duties and VAT. This relief is based on the value added to the goods during processing, not the overall value.
Why use OPR?
Cost savings: Take advantage of lower labour costs in non-EU countries.
Material utilisation: Encourage the use of EU-produced raw materials.
Repair and replacement: Send faulty goods for repair or replace them with equivalent items.
