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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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Requirements that must be met by the applicant for passive improvement

The PP applicant must meet the following requirements:

  • That it is established in the Customs territory of the European Union.
  • That offers the necessary security regarding 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.
  • That it is registered, that is, that it has EORI.
  • That the request be submitted to the competent authority to resolve.
  • That during the year prior to the application, no PP authorization of the same applicant has been cancelled or revoked due to failure to comply with the obligations of the authorization.