When and how is the outward processing procedure granted to more than one Member-States?
– replacement goods based on the fixed exchange system and not included in the permit, when the outward processing procedure consists of repairs, including the fixed exchange system without prior importation, provided that the temporary export goods are subject to repairs, that is the procedure is not only used to improve their technical characteristics and that they do not belong to the agricultural products listed in Annex 71-02.The permit is granted based on the export declaration, that is simplified procedure, on the following cases: When the specific form is used, it must be submitted to the customs office in whose territory the principal accountancy records of the applicant are kept and/ or at least part of the temporary export is carried out.ī.The application can either be submitted A.via a specific written form or B.upon presentation of the export declaration during the temporary exportation of the goods to be placed under the procedure. How can the goods be placed under the outward processing procedure? It is necessary to acquire the relevant permit from the competent customs department based on the application form submitted by the person who will proceed with the processing work. the export gives the right to grant export refunds or if they are subject to economic advantages other than those refunds under the common agricultural policy and due to their export.
OUTWARD PROCESSING FREE
if prior to export the goods had been released to free circulation with exemption from customs duties or with a reduced duty rate on account of their end-use and for as long as the targets set for that end-use remain unfulfilled unless the goods in question have to undergo repairs or.The export of goods grants the right to return or to erase import duties or.Which products can be placed under the outward processing procedure?Īll the products can be placed under this procedure with the exception of the following cases: In addition, under the ‘fixed exchange system’ procedure, a product may be returned to a third country for the purpose of repairing or replacing it with another imported commodity called the ‘substitute product’ with the exception of certain agricultural products. This procedure allows beneficiaries to benefit from the possibility of lower labour costs outside the EU and encourage the use of Union goods for the production of products. The use of certain goods which do not fall into the category of processed products but allow or facilitate the production of such products, even if they are wholly or partly exhausted in the process (production aids).The repair of goods, including restoration and re-operation.The processing of goods, including their assembling, joining and pairing to other goods,.Processing operations which may be carried out under this procedure are:
OUTWARD PROCESSING FOR FREE
This procedure includes the temporary export of these goods which are subject to processing and the re-importation of the processed products resulting from these operations and their release for free circulation.
Outward processing is a specific customs procedure under the provisions of which, and subject to certain conditions, the temporary export of Union goods outside the customs territory of the European Union (EU) is granted with partial or total relief from import duties. The outward processing procedure allows, under certain conditions, the temporary export of Community goods to third countries with the aim of processing and re-importing of the finished goods with partial or total relief from import duties.
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