You may be able to avoid paying all or part of your Customs duty if you import goods from outside the EU for further processing and release them for free circulation or for subsequent export from the EU.
What is Inward Processing?
Inward Processing is an EU customs duty relief procedure. It allows goods to be imported into the European Union ("the Community"), for the purpose of being processed there and subsequently exported outside the Customs territory of the Community, without payment of duties. A process can be anything from repackaging or sorting goods to the most complicated manufacturing. The scheme was established under under Council Regulation (EEC) No. 2913/92 (of 12 October 1992).
- Guidelines for Traders - Download in PDF format (PDF, 238KB)
- Application Form - Download in PDF format (PDF, 355KB)
Goods entered under the Inward Processing Suspension system which are subsequently released for free circulation either in the form of compensating products or goods in the unaltered state, may incur a compensatory interest charge. The amount of interest will be calculated on the basis of the import duties applicable for the period involved. Compensatory interest rates are based on the 3 month money market rates and can be found by simply clicking on the hyperlink below and then clicking on the following headings as they appear:
Data / Short-term indicators / Free Data: Euro-Indicators / Monetary and financial indicators / mf040rt - 3month interest rates - Monthly average - NSA.