Outward Processing (OP) is the term used to describe a duty relief procedure established under
Council Regulation (EEC) No. 2913/92 and implementing Commission Regulation 2454/93
(amended). It allows goods to be exported outside the European Union (EU) for processing or repair
and then re-imported to the EU with relief granted from import duties on the basis of the content of
EU goods in the final product. Outward processing enables businesses to take advantage of cheaper
labour costs outside the European Community, while encouraging the use of Community produced
raw materials to manufacture the finished products. Goods may be also temporarily exported to
undergo processes not available within the Community