Additional tools
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 C219
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 sector (pdf 56 Kb)(56 Kb)
can be consulted here.