Customs procedure for processing under customs control
Processing under customs control 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 EU from a non-EU country, in order subsequently
- to have these goods undergo certain processing within the EU, and finally
- to release the processed goods into free circulation or assign them a different customs-approved treatment or use
The processing under customs control procedure may, for example, offer a solution if the raw materials of a certain product are subject to a higher rate than the product itself. In addition, this procedure can be used if goods should first be adjusted to technical requirements in the area of safety, health and the environment, before being released into free circulation.
