Inward Processing
Customs proceduresArt. 256-258 – Regulation (EU) No 952/2013 (UCC)
PL: Uszlachetnianie Czynne | DE: Aktive Veredelung
Definition
Inward processing is a customs procedure allowing import of non-Union goods into the EU customs territory for processing operations (manufacturing, repair, assembly, working) without the obligation to pay customs duties and without applying commercial policy measures at the time of import. The procedure is regulated in Art. 256-258 UCC.
After processing, compensating products (finished goods) can be: exported outside the EU (without incurring a customs debt), released for free circulation in the EU (with payment of duties on the compensating product or on the input goods — depending on which is more favorable), or placed under another customs procedure.
Inward processing requires authorisation from customs authorities and a guarantee. The authorisation specifies: the type of permitted operations, deadline for completing the procedure, rate of yield (ratio of input materials to finished product), and methods for identifying goods in compensating products. The procedure is particularly beneficial for companies processing imported raw materials into export products.
After processing, compensating products (finished goods) can be: exported outside the EU (without incurring a customs debt), released for free circulation in the EU (with payment of duties on the compensating product or on the input goods — depending on which is more favorable), or placed under another customs procedure.
Inward processing requires authorisation from customs authorities and a guarantee. The authorisation specifies: the type of permitted operations, deadline for completing the procedure, rate of yield (ratio of input materials to finished product), and methods for identifying goods in compensating products. The procedure is particularly beneficial for companies processing imported raw materials into export products.