On 18 March 2024, the South African Revenue Service (SARS) announced the release of its 8-page “Customs Outward Processing Procedure Guide”, which serves to enhance the understanding of this Special Customs Procedure.
Outward Processing (OP) is a customs procedure whereby goods that are in free circulation (that is, not subject to customs control) are temporarily exported from South Africa to undergo processing or repair abroad. The processed or repaired goods are re-imported and released for home use with partial relief from import duty as only the added value, being the cost of repair or processing, is subject to the payment of duty and Value-Added Tax (VAT) on re-importation.