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Inward processing procedure

is one of the so-called special procedures. Using it, you can temporarily import non-EU goods into the customs territory of the Union and subject them to processing (e.g., assembly, processing, repair). You do not have to pay import duties and other fees for such goods.

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Information

Inward processing is a customs procedure that allows goods from outside the European Union to be imported into the EU for processing or assembly without paying import duties and VAT. The purpose of this procedure is to allow entrepreneurs to import materials that are then processed, and the final products can be re-exported outside the EU. Only if the products were to enter the EU market would customs duties have to be paid.

The inward processing procedure involves the following steps:

1. Application for an inward processing permit:

  • An entrepreneur must apply to the relevant customs authority in his country (usually the customs office) to obtain an inward processing permit.
  • The application must include information about the planned operations, the characteristics of the goods, how they will be processed, and indicate what final products will be produced.
  • Customs assesses whether the applicant meets the requirements, such as keeping reliable accounts, the ability to identify the goods, and whether the processing takes place within the EU.

2. Acceptance of goods:

  • After obtaining a permit, goods can be imported without paying customs duties and VAT.
  • The goods are registered in the relevant customs documents, which allows them to be identified and tracked during processing.

3. Commodity Processing:

  • Goods are processed, assembled or modified in accordance with the purpose indicated in the application.
  • The trader must keep accurate records to show that the imported goods have been processed in accordance with the terms of the permit.

4. Completion of the procedure:

  • After processing, the products can be exported outside the EU without having to pay customs duties and VAT.
  • Alternatively, if the products are sold on the EU market, the entrepreneur must pay customs duties and VAT based on the value of the final products.

5. Customs Control:

  • Customs may conduct inspections to ensure that the procedure has been carried out in accordance with the regulations and that no violations have occurred.

The benefits of the inward processing procedure include the possibility of reducing production costs and improving a company’s competitiveness in international markets.

Need more information? Check out our article
on the clearance of the inward processing procedure

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