Inward processing refers to the import of non-EU goods into the EU customs area for the purposes of processing work. Having been processed, the goods can then be re-exported from the EU customs zone as processed products. Inward processing is defined as a “suspension procedure” in Article 256 of the Union Customs Code (UCC).
Non-EU goods imported into the EU customs zone for working, processing or repair in the customs zone may be placed under the inward processing procedure and then re-exported following completion of the processing work.
The preferential customs treatment granted in this respect, i.e. when import duties are only be levied if the goods are released for free circulation in the European Union, aims to improve the competitiveness of EU companies in non-EU countries and facilitate the sale of manufactured goods outside of the EU.
(inward processing = Aktive Veredelung processing work = Veredelungsarbeiten suspension procedure = Nichterhebungsverfahren The preferential treatment granted in this respect = Die hierbei gewährte Zollbegünstigung)