Customs procedure for inward processing
Inward processing is 1 of the customs procedures. By using this procedure it is possible, under an exemption from import duties, other import taxes and trade policy and agricultural policy measures:
- to introduce non-Community goods into the Netherlands or another EU country, in order subsequently
- to have these goods treated (undergo a processing operation) in the Netherlands or elsewhere in the EU, and finally
- to re-export the treated goods (the compensating products) and remove them from the EU
Processing operations
The following are regarded as processing operations:
- the working of goods, including mounting, assembly and adjustment to other goods
- the processing of goods
- the repair of goods, including overhaul and tuning
- the use of certain goods that do not appear in the compensating products, but that facilitate or simplify the production of these products - even if they completely or partly disappear during use. Catalytic agents in chemical processes are an example of such goods
