Under the inward processing procedure, non-Community goods which have not been declared are imported into the European Union, processed and re-exported. Refinement means the treatment and processing of the goods as well as their repair.
In spite of the goods being brought into the European Union, no import duties are to be levied or commercial policy measures are to be applied. The inward processing procedure is intended to preserve jobs in the EU and promote the competitiveness of European companies and products in third countries.
How inward processing is carried out
Inward processing can be carried out in two ways:
- Leaving procedures (AV/S) This involves transferring the non-Community goods to the inward processing procedure and then re-exporting them without the application of import duties or commercial policy measures.
- Duty drawback system (AV/R) In this case, the goods are first released for free circulation subject to import duties and commercial policy measures. After the goods have been processed and exported in accordance with the authorization, import duties are remitted or refunded upon application.
In the context of inward processing, legal advice helps to avoid a lot of inconvenience. By refraining from levying import duties, customs authorities are paying particular attention to compliance with the procedure. In the event of infringements, the authorities not only collect the import duties due, but also impose fines and, if necessary, investigate a customs offence.
The authorisation of inward processing is also subject to certain conditions which must not be underestimated. Our lawyers for customs law will be happy to assist you.
Dieser Artikel wurde am 9. August 2018 erstellt. Er wurde am 22. November 2020 aktualisiert. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.