Outward Processing Relief (OPR) is a customs procedure in Ireland that allows exporters to temporarily export goods outside the EU for processing or repair while receiving relief from full customs duties and taxes. Duties are applied only on the value added during the processing or repair before the goods are re-imported. OPR helps businesses improve efficiency and reduce costs while complying with EU trade and customs regulations. Exporters must obtain authorisation from the Irish Revenue Commissioners and maintain accurate records to ensure compliance with the procedure.