{"@context":"https://schema.org","@type":"DefinedTerm","name":"Active processing","description":"Inward processing is a customs procedure that allows businesses to import goods from third countries – raw materials, semi-finished products, or components – free of duty, process them domestically, and re-export the finished products. Import duties and import VAT are suspended for the duration of processing and become payable only if processed goods are released for free circulation within the customs territory rather than being re-exported. The procedure is governed by the Union Customs Code a","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/active-processing-2","inLanguage":"en","dateModified":"2026-06-26T15:00:09.111348","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/special-procedures/processing_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/active-processing-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Active processing · Inward processing is a customs procedure that allows businesses to import goods from third countries – raw materials, semi-finished products, or components – free of duty, process them domestically, and re-export the finished products. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/special-procedures/processing_en"}