Import after inward processing

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

You are required to:

submit customs declaration for free circulation
pay import duties and VAT
present any authorisations and import licences
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.

Please note that if you wish to calculate you customs duty in accordance with Article 86(3) upon release for free circulation, you must enter code F44 in data element 11 10 000 000 ‘Additional procedure’.

There are two important dates when calculating your customs duty:

The date on which the customs authorities accept the customs declaration for release for free circulation is the date used for the application of the provisions on the rate of customs duty and anti-dumping duty, where applicable.
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 authorities approved the declaration 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.

Codes for the import declaration and information about where to enter them can be found below.

How to declare

Import declaration after inward processing – original goods (article 86.3)

Please pay special attention to the following:

Data element 18 05 000 000 - Description of goods: The description of the processed goods should correspond with the information in the authorisation.

Data element 18 09 000 000 – Commodity code The commodity code should correspond with the information in the authorisation. If the commodity code has changed since the goods were presented for inward processing you must use the correlation table in Tulltaxan (TARIC) and identify the corresponding commodity code.

Data element 11 09 000 000 – Procedure Enter procedure code 4051.

Data element 11 10 000 000 – Additional procedure: Code F44.

Data element 12 01 000 000 – Previous document: Enter document type NMRN followed by the MRN number of the declaration allowing for inward processing.

Data element 12 02 000 000 – Additional information: When discharging the procedure using procedure code 4051, enter the code 00700 together with 'IP' and the relevant reference number (e.g., INF number, authorisation number or MRN). Alternatively, you can enter the code 00800 together with 'IP CPM'.

Data element 16 15 000 000 – Location of goods. Enter ‘B’ as location type, ‘Y’ as qualifier of identification and ‘SFA’ as location identifier.

How to complete import declarations using Swedish Customs declaration guides (in Swedish).

Import declaration after inward processing – processed goods (article 85)