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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Requirements that the applicant for active improvement must meet

The conditions to be met by the IP applicant are as follows:

That it is established in the Customs territory of the Union. However, the customs authorities may, from time to time and when they deem so justified, grant authorisation to persons established outside the customs territory of the Union.
That offers the necessary security with regard to the proper execution of operations. Customs simplification AEOs are considered to meet this condition.
That constitutes a guarantee in accordance with article 89 of the UCC.
Who perform or have performed goods processing activities.

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