Outward Processing Relief

Outward processing relief (OPR) is the opposite of IPR. For example, textiles are exported to a country outside the EU where they are used to manufacture clothes. When those clothes are imported into the EU, import duties will be imposed. If it can be proved that the raw materials for those clothes have been exported from the EU, import duties need only be paid on the added value of the goods. A detailed authorization is also necessary for OPR.

If no import duties are levied on the goods to be imported, there is no point in applying for IPR or OPR. It would suffice to complete a regular import and export declaration on the basis of an invoice or pro forma invoice.