Inward processing

Inward processing is intended for those who:

  • wish to avoid unnecessary expenses and payment of taxes;
  • are manufacturers importing or wishing to begin import of goods outside of European Union with the purpose of selling the produced goods outside of EU;
  • are performing or wish to perform operations inside the inward processing regime;
  • wish to receive exemption from import charges or postpone them;

What is the purpose of inward processing?
 Inward processing provides customs tax incentive for processing third country goods during import, if the processed goods are supposed to be re-exported from European Union.
Inward processing can be applied to the goods under a regulatory customs duty or a similar fee (antidumping, countervailing duty, etc.) higher than 0%, or if there are commercial policy measures (e.g. quantitative restrictions) applied to the goods.

Inward processing is not applied in case of sole purpose of suspending VAT.