Outward Processing

The outward processing procedure allows goods to be temporarily exported outside the EU for processing or transformation and then reimported as more highly processed products. This procedure, authorized by the competent customs authority, enables companies to reduce costs or gain access to technologies not available in Europe.

What are the requirements for using this procedure?

To be eligible for outward processing, your goods must meet one of the following requirements:

• They must originate in the European Union.
• Any processing carried out abroad must be essential and directly related to the exported goods.
• The reimported goods must be substantially the same as those exported, even if they have improved or modified characteristics.

What does the outward processing procedure allow you to do?

The outward processing procedure allows you to:

• Process the goods;
• Work on the goods through operations such as assembly, fitting, and adaptation to other goods;
• Repair the goods, including through refurbishment and adjustment operations.

In the latter case, replacement products may be reimported on an equivalent basis (standard exchange system). Products imported as replacements for those sent for repair must be classified under the same tariff subheading and have the same commercial qualities and technical characteristics as the goods sent for repair. Replacement products may also be imported prior to the temporary export.

Under the outward processing procedure, it is also possible to use equivalent non-Union goods and to import processed products in advance in accordance with Article 223 of EU Regulation 952/2013.