Inward processing relief
Inward processing is the procedure under which non-EU goods are imported into the EU customs territory to undergo one or more processing operations
Official source: European Commission Taxation and Customs Union — Inward processing →
such as manufacturing or repair, without being subject to import duty, other import taxes, or commercial policy measures. After processing the goods may be re-exported, placed under another customs procedure, or released for free circulation upon payment of the applicable charges.
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