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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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Definition of transformation operation in active improvement

Transformation operations are understood as:

  • the handling of goods, including their assembly or assembly or their incorporation into other goods;
  • the transformation of goods;
  • the destruction of goods;
  • the repair of goods, including their restoration and overhaul;
  • the use of goods (regulated by the European Union) that are not part of the transformed product, but that allow or facilitate its production, even if they are totally or partially consumed in the process.