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Inward processing

Inward processing allows imported raw materials or semi-manufactured goods to be processed for re-export within the Community by Community manufacturers without a requirement that the manufacturers have to pay customs duty and VAT on the goods being used.

There are two variants:

  • one allows the duty to be suspended, while under the
  • other it is paid and later repaid.

The guidelines concerning customs procedures with economic impact are published in the Official Journal C 269 of 24 September 2001 and C219pdf of 7 September 2005 .

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.

Moreover, a document on Inward Processing in the sugar sectorpdf(57 kB) Choose translations of the previous link  ,  on the use of the information sheet INF5pdf(32 kB) Choose translations of the previous link  and on simplified discharge of the Inward Processing procedurepdf Choose translations of the previous link  , and on equivalence between conventional sugar and bio sugarpdf(44 kB) Choose translations of the previous link  can be consulted here.