Customs procedure for outward processing
Outward processing is 1 of the customs procedures. By using this procedure, it is possible:
- to transfer Community goods from the Netherlands or another EU country to a country outside the EU, in order subsequently
- to have the goods treated (undergo a processing operation) in the country outside the EU, and finally
- to release the treated goods (the compensating products) into free circulation in the EU under a full or partial exemption of duties
Processing operations
The following are classified 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
Exemption from VAT, excise duty and consumption taxes
Under the outward processing procedure, no exemption can be granted from the excise duty and consumption taxes owed upon the import of the compensating products. An exemption from VAT can only be granted if the goods temporarily exported were exported from the Netherlands. The trade policy or agricultural policy measures should be applied in any case.
