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Outward & Inward Processing

Outward & Inward Processing

Outward Processing

If you temporarily export goods for processing or repair, you may be able to claim total or partial relief from import charges.

What is outward processing?
Under the outward processing procedure, you may temporarily export European Union (EU) goods for processing or repair in a non-EU country. You can claim full or partial relief from import charges when these goods are re-imported and released for free circulation in the EU.


Application for outward processing by customs declaration
If you occasionally export goods using outward processing, you may be able to use your export declaration as your application. If you use this procedure, you must complete the supplementary outward processing declaration form and lodge it with your export declaration. You will find further detailed information about this in the outward processing guidelines for traders. If you make regular exports using outward processing, you should apply for an authorisation using the CDS.

How to apply for authorisation
You should make your application for outward processing electronically using the Customs Decision System (CDS).

Further information
If you require further information, contact the Authorisations and Reliefs Unit.

Inward Processing

You may use the inward processing procedure to obtain relief from Customs Duty and Value-Added Tax (VAT). In order to claim this relief you must:

•    import goods from outside the European Union (EU) to be processed. A process can be anything from repacking or sorting goods to the most complicated manufacturing.
•    release the finished product(s) for free circulation in the EU or re-export them outside the EU. 

Application for inward processing by customs declaration
If you only make occasional imports to inward processing, you may choose a simplified application procedure. You can do this by lodging your import declaration as an application for inward processing. If you make regular imports to inward processing, you should apply for an authorisation.

How to apply for authorisation
You should make your application for outward processing electronically using the Customs Decision System (CDS).

Further information
If you require further information, contact the Authorisations and Reliefs Unit.

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