Outward processing OPO

Temporary exportation of EU goods for processing or repair outside the EU, then reimportation with total or partial relief from duty.

Why it matters: duty is paid only on the value added abroad.

Operations covered

Working, fitting or assembly · processing · destruction · repair or restoration · use of goods that facilitate production.

Guarantee

Required for OPO IM/EX. Not required where the application covers EX/IM only.

Operations across several Member States

The INF system is needed where the operation involves more than one Member State.