Inward and outward processing
Find out about the exemptions for non-EU goods used in the processing of goods in the EU and the exemptions for products processed outside the EU with EU goods.
Concept of passive improvement regime
The outward processing regime is a special procedure which allows goods to be temporarily exported from the European Union outside the customs territory of the European Union for the purpose of being subject to processing operations and to release them for free circulation, with the processed products resulting from these operations offered total or partial relief from import duties upon their re-entry into the EU.
This special procedure is regulated under Title VII of Regulation (EU) No 952/2013 of the European Parliament and of the Council implementing the Union Customs Code (hereinafter referred to as the UCC), and under the same title of Commission Delegated Regulation (EU) 2015/2446 supplementing the UCC and Commission Implementing Regulation (EU) 2015/2447 establishing the implementing rules.