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.
Conditions necessary for obtaining the authorization for passive improvement
In addition to the requirements demanded of the applicant, the authorization 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 Union producers (economic conditions);
Furthermore, in accordance with the provisions of Article 214 of the UCC, the holder of the authorisation, the holder of the regime and any person who carries out an activity involving the processing of goods must keep accounting records that allow the customs authorities to monitor the regime. These records must contain the data collected in article 178.1 of the Delegated Regulation.