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.
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 sector , on the use of the information sheet INF5 and on simplified discharge of the Inward Processing procedure can be consulted here.