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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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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.