You can apply for an outward processing authorisation if you’re established in the UK . You do not have to own the goods that are exported, and you do not have to be the person re-importing them. Another person can do that if they have your permission. You must also: be financially solvent not have a poor history of compliance with customs requirements have (or be able to keep) appropriate records You cannot apply if you’re: a freight forwarder an express operator a customs agent