The service regulation VSF Z 15 02 on inward processing – suspension system was recently revised. The amendments relate in particular to regulations on transport in different Member States and the coordination of customs authorities with the Federal Finance Directorate North.
Goods brought into the customs territory of the European Union are in principle subject to customs duties. The inward processing customs procedure makes it possible to import goods from third countries duty-free, process them and then re-export them.
The official regulations are internal instructions for action issued by the authorities, which are binding on the customs authorities but not on the person concerned. Nevertheless, it is important for an entrepreneur to know what is written in the service regulations. In this way, an official decision can be better foreseen and corresponding nasty surprises avoided.
In certain cases, the economic operator may invoke protection of legitimate expectations by referring to an official regulation.O&W Attorneys at Law will be happy to advise you on the customs procedure for inward processing! Please do not hesitate to contact us.