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.
Goods excluded from the passive improvement regime
Goods from the European Union are not eligible for the IP procedure:
- when their export gives rise to a repayment or rebate on import duties;
- when, prior to their export, they have been released for free circulation under a duty exemption or at a reduced rate on account of their end-use, until the purposes of said end-use have not been fulfilled, unless the goods are to undergo repair operations;
- when their export gives rise to the granting of export refunds, or for which a financial advantage other than export refunds is granted under the common agricultural policy on account of the export of such goods.