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The throughput period

The length of time required to export goods under OPR, process them and declare the compensating products to free circulation is known as the “throughput period".

Although for relief purposes there is no restriction on the length of time allowed for processing, when you apply for authorization you are asked to give an estimate of the time required to process a batch of exported goods. This information is useful to us when carrying out visits to examine your export and import records.

When does the throughput period begin?

It begins when you export the goods and your OPR authorization must be valid at this time if you wish to claim relief on the products. Products re-imported after expiry of your authorization will still be eligible for relief as long as they are re-imported within the authorized throughput period.

If there has been a delay in re-importing the products, you may apply for an extension of the throughput period, even if the originally agreed period has expired. Provided you can explain the delay, produce evidence of export under OPR, and the exported goods can be satisfactorily identified, we will normally grant an extension.

The "rate of yield"

The rate of yield is the quantity of compensating product produced from a given quantity of exported goods. It is used to calculate the amount of duty relief you can claim when you import your compensating products. The expected rate of yield, or the method by which it is to be calculated must be specified in your application. The rate of yield must not be expressed as a percentage, as wastage in production is included in the calculation of the quantity of exported goods used.

If you import several different types of product, or the products you import are made up from several different types of goods, it will help to clear your goods quickly, and possibly more cheaply, if you provide a costed list, or "bill of materials" for each product. The bill of materials should show the quantity of each type of exported goods used to produce one unit of each type of compensating product. This will make it simpler for your agent, and customs, to calculate the amount of duty relief available, and will also enable customs audit staff to check your records more quickly and accurately.

In cases where the rate of yield is not known at the time of application, or the rate may vary, you should record on your application that you intend to use production records as the basis for establishing it. If you have entered the rate of yield on your application/authorisation form and the rate changes or is incorrect, you must inform your supervising office immediately.

The "economic test"

EC law provides for an examination of the economic conditions to establish, 'whether carrying out processing outside the Community is likely to cause serious disadvantages for Community processors'. Unless there is evidence that this is likely to be the case, we will consider the economic conditions are satisfied and an economic test will not normally be required, unless the application is for a "specific authorisation".



Security

Normally, there are only two situations when we will require security for OPR goods. These are:

when you are authorised to use the Standard Exchange System with prior importation or

when you need your goods cleared quickly by us but you are unable to present the documentation necessary to support your claim for duty relief.

In these circumstances, you will have to provide security to cover all the potential customs charges on the imported goods. This may be either by means of a cash deposit, or a guarantee from a recognised provider such as a bank.

For SES with prior importation, we will discharge the security when you produce a copy of the export declaration and / or copy of the departure message, (or evidence that the goods being replaced have been put to another customs approved treatment or use) to the customs office holding the security, and pay any charges due on the replacement goods. In other situations, security will be discharged when you produce the appropriate documentation.


Date: 2016-01-14; view: 856


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