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Outward processing


Outward processing is intended for those who:

  • export or wish to start exporting EU status goods outside European Union with the purpose of selling their produced goods in EU;
  • are performing or wish to perform operations inside the outward processing regime;
  • are making use of lower labour costs outside of European Union;
  • wish to process products in a way that is not possible in European Union.

In case of outward processing we are dealing with EU system of duty exemption. It allows exporting the Union’s products temporarily out of its territory in purpose of processing, and then releasing the resulting products for free circulation at the Union’s territory, being admitted a total or partial exemption of import charges. Outward processing allows companies to take advantage of lower labour costs outside of European Union, at the same time promoting the use of EU-produced raw materials in manufacture of end-products. Products can be temporarily exported also for processing in a way that is not possible inside the Community’s borders.

‘Processing operations’ are:
  • handling of goods, including their adjustment and assembly or fitting them with other goods;
  • processing of goods
  • repairing of goods, including restoring their original state and tidying them.

Our services:
  • creation of a suitable strategy for applying the outward processing procedure;
  • obtaining necessary licences and permits from respective tax and customs authorities;
  • consultation about tax management and logistic cycles;
  • development of work arrangement;
  • consultation about necessary documents and instructions;