Processing under Customs Control
What is Processing under Customs Control?
Processing under Customs Control (PCC), is an EU customs duty relief scheme. It allows goods to be imported from outside the European Union for processing operations, which change their nature or state, without being subject to import duties or certain commercial policy measures. Duty becomes payable when the finished product is put on the Community Market. The duty is then payable on the finished product as if it had been imported directly. The scheme was established under Council Regulation (EEC) No. 2913/92.
Simplified Application Procedure
Inward Processing and Processing under Customs Control
In some instances traders may apply for Inward Processing and Processing under Customs Control using a simplified procedure whereby the declaration of entry for the goods constitutes an application for the procedure. This is appropriate if you only make occasional imports to the procedures. For more information please refer to the traders guidelines ( Inward Processing - para. 11; Processing under Customs Control - para. 9) or by contacting Customs Economic Procedure Unit.
- Application for Inward Processing (IP)/Processing under Customs Control (PCC) for Simplified procedure (PDF, 237KB)