Inward processing relief
Inward processing is the procedure under which non-EU goods are imported into the EU customs territory to undergo one or more processing operations such as manufacturing or repair, without being subject to import duty, other import taxes, or commercial policy measures.
Official source: European Commission Taxation and Customs Union — Inward processing →
After processing the goods may be re-exported, placed under another customs procedure, or released for free circulation upon payment of the applicable charges.
Sources 1 source on record
Sources
What this page is based on — every source is verified, and links out whenever the document is still reachable.