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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.

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Conditions necessary for obtaining the authorization for active improvement

In addition to the requirements to be met by the applicant, authorisation will only be granted if the following conditions are met:

  • the customs authorities can exercise customs supervision without being obliged to implement administrative arrangements disproportionate to the applicant's economic needs;
  • the authorisation does not harm the essential interests of EU producers (economic conditions);
  • the kind or state of the goods at the time of placing them under the procedure cannot be economically re-established after processing, unless the amount of the customs debt arising is determined in accordance with Article 86(3) of the CCC;
  • the use of the arrangements may not result in circumvention of the rules of origin and quantitative restrictions applicable to the imported goods.

Furthermore, the holder of the authorisation, the holder of the procedure and any person engaged in the processing of goods must keep accounting records which enable the customs authorities to monitor the procedure and must contain the data set out in the EU Code Delegate Reg.