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Processing comes in two forms: outward processing and inward processing.
- Outward processing involves exporting goods for processing outside the EU and then re-importing them.
- Inward processing involves temporarily importing goods to the EU for processing while suspending customs duties.
Inward processing
With inward processing, goods are temporarily imported under suspension of customs duties. These goods can then undergo processing, manufacturing, destruction, or repair within the EU. Once processed, the goods can either be re-exported, in which case no import duties are due, or released for free circulation within the EU, in which case import duties apply.
You may even have the option, under certain conditions, to pay import duties either on the goods initially placed under the inward processing procedure or on the final products. For example:
- If the duties on the imported raw materials are higher than the duties on the finished goods, you would prefer to pay duties on the finished goods.
- Conversely, if the duties on the finished goods are higher, you would prefer to pay duties on the imported raw materials.
The inward processing procedure is complex. In addition to obtaining the appropriate authorisation, it requires a robust methodology to ensure compliance with all obligations and conditions. Goods must be processed, manufactured, destroyed, or repaired within a specific timeframe, and a periodic clearance account must be submitted.
Outward processing
With outward processing, Union goods are exported for processing, manufacturing, or repair outside the EU and subsequently returned. Import duties are then payable on the value added during processing.
A critical requirement for this authorisation is that the movement of goods must be clearly and comprehensively documented in your administration. This administrative record must be precise.