Friday 19 September
The purpose of the inward processing procedure is to allow non-EU goods to be used within the EU without paying import duties.
These goods, of course, are intended for the processing of products intended for re-export.
Products imported under the inward processing procedure, and therefore duty-free, are those intended to undergo operations such as:
processing of goods, including their assembly, fitting, and adaptation to other goods;
transformation of goods;
repair of goods, including their re-adaptation and adjustment;
To legitimately carry out inward processing operations, the economic operator concerned must submit a specific application to the customs authorities and maintain adequate records of dispatch, receipt, and processing activities.
