Outward processing procedure

1. Application to Customs:

• Before shipping goods outside the EU, a company must apply to customs for an outward processing permit. The application should include, among other things, information about the goods, the type of processing and the expected value of the goods before and after processing.

2. Obtaining a permit:

• Customs authorities analyze the application and, if all conditions are met, issue an export license for the goods under the outward processing procedure.

3. Exporting goods outside the EU:

• Goods are sent to a third country (outside the EU) for processing. When the goods are exported, they must be declared to customs, which may apply an inspection to ensure that the export is in compliance with the permit.

4. Processing goods overseas:

• In the third country, the goods are subject to processing in accordance with the conditions specified in the permit. This process may include, for example, assembly, repair, processing or other operations to increase the value or change the characteristics of the goods.

5. Re-importation into the EU:

• After processing, the goods are re-imported into the EU. At the border, the imported goods must be declared for a customs procedure and documentation must be provided to prove that the goods are the result of processing in accordance with the permit.

6. Charge customs duties and taxes:

• Customs duty is charged only on the value added during processing abroad, not on the full value of the goods. Depending on the regulations, other concessions or exemptions may also apply.

7. Completion of the procedure:

• Once the process is completed, customs authorities close the outward processing procedure, provided that all formalities have been completed and customs duties and taxes have been paid.