Outward and inward processing
It is a customs procedure which allows temporary exportation of EU goods outside the customs territory of the European Union for the purpose of subjecting them to processing procedures, namely repairs, treatment or assembly. When the finished products are imported into the EU customs territory in turn, it is possible to benefit from full or partial relief from import duties.
The inward processing procedure used in temporary importation of non-EU goods into the European Union territory for the purpose of subjecting them to processing procedures such as assembly, treatment or repairs. An appropriate permit is needed to benefit from the inward processing procedure.