Inward processing IPO

Importation of non-EU goods for processing, working or repair, free of duty and VAT, provided they are afterwards re-exported.

Why it matters: producing in the EU for a non-EU market without bearing import taxation.

What to plan for: the rate of yield, identification of the goods, and the discharge period.

What you must supply

• Annex Places of processing, transformation or use: the places designated for re-exportation and the opening hours you want
• A copy of the job-processing contract where economic condition 3 is relied on
• Calculation of the debts where a comprehensive guarantee is used: CN code, value, quantity, type of duty, excise rates, average discharge period

Operations across several Member States

Where the processing involves more than one Member State, the INF system (standardised exchange of information) is required, through the EU Customs Trader Portal.

Guarantee

Required for IM/EX. Not required where the application covers EX/IM only.