Processing under customs controlmeans that goods may be processed into products which are subject to a lower duty rate before they are put into free circulation (e.g. PVC materials subject to a duty rate of 8.3 % may be processed into film screens with a duty rate of 2.7%). The import duty advantage obtained should contribute to creating or maintaining processing activities in the Community.
In certain cases an examination of the economic conditions is required at Community level. This examination takes place in the Customs Code Committee. Though the conclusions of this Committee do not have legally binding force, they constitute an important means of ensuring the uniform application of the Customs Code, so that the national customs authorities cannot disregard these conclusions without giving reasons for this (see European Court of Justice, case C-11/05, points 27 and 39, judgment of 11 May 2006). In order to avoid divergent decisions by national customs authorities, the following administrative arrangement has been agreed between the Member States. The other language versions of Document TAXUD/A2/SPE/2013/011-EN updated on 1.7.2013 (already translated into DE and FR) will be made available in the shortest delays.
These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions.