Outward Processing Relief calculation for imports (C&E1154)
Send HMRC your calculations and declaration if you owe Customs Duty on imported goods using form C&E1154.
Documents
Details
Use this form if you need to calculate Outward Processing Relief for goods temporarily exported for processing or repair.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related form and guidance
Notice 235: Outward Processing Relief
This notice explains how to obtain relief from customs duties when re-importing UK goods.
VAT Notice 702: imports
This notice explains how imported goods are treated for VAT purposes.
Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
This notice explains the methods to calculate duty on imported goods for importers and their clearing agents.
Updates to this page
Published 4 April 2014Last updated 31 December 2020 + show all updates
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This page has been updated because the Brexit transition period has ended.
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First published.