Importation after inward processing

Inward processing may be terminated by importing the processed or original goods.

Lodge a customs declaration to give notification of release into free circulation, pay any customs duty on import and taxes, present any authorisations and import license, and attach the original import declaration.

Calculating customs duty when releasing goods for free circulation

When lodging an import declaration for goods under inward processing that will stay within the EU you must calculate the customs duty. This can be done either on the original goods imported for processing or on processed goods.

In principle, you can choose whether to calculate customs duty on the original goods or the processed goods. However, there are some differences in terms of conditions and handling that you should be aware of.

When applying for authorisation for inward processing you must indicate which goods should be used to calculate customs duty, i.e. either the imported goods or the processed goods.

Calculating customs duty on the original goods according to Article 86,3 of the Union Customs Code

In some instances you are required to calculate customs duty for the goods that were originally imported for processing. This applies when goods are subject to agricultural or trade policy measures, a preliminary or final anti-dumping duty, countervailing duty, protective measures or penalties. There are some other cases where you can choose to pay customs duty on the original goods.

There are two important dates when calculating your customs duty:

• The determining date for the rate of customs duty and any anti-dumping duties occurs when the declaration is cleared for free circulation.
• Any other information upon which the declaration is based, such as tariff classification, customs value, quantity, characteristics and origin, is based on the date when the goods were presented for inward processing.
  

Calculating customs duty on the processed goods according to Article 85 of the Union Customs Code

If the customs duty for your goods is lower after processing it is often beneficial to calculate customs duty on the processed goods. The rate of customs duty will be determined on the date when the declaration is cleared.

Please note that all processing costs must be included in the customs value when calculating the customs amount using this method. Processing costs include any costs that arise when obtaining the processed goods, including general costs and the value of any union goods used for processing.

Import declaration after inward processing

The method for completing the import declaration depends on whether you are calculating customs duty for the original goods or the processed goods.