Friday 19 September
The purpose of the outward processing (OP) procedure is to allow non-EU goods to be used within the EU without paying import duties.
EU goods are therefore sent outside the EU for processing, transformation, etc. Once these activities are completed, they re-enter the EU exempt from import duties on the portion of goods of EU origin.
The operations permitted under the OPC procedure are the same as those permitted under inward processing:
a) the processing of goods, including their assembly, fitting, and adaptation to other goods;
b) the transformation of goods;
c) the destruction of goods;
d) the repair of goods, including their readjustment and adjustment;
e) the use of production accessories.
To legitimately carry out inward processing operations, the interested economic operator must submit a specific request to the customs authorities and maintain adequate accounting of the sending, receiving, and processing activities.
