{"@context":"https://schema.org","@type":"DefinedTerm","name":"Active Processing","description":"Unlike outright importation – where import duties fall due immediately – inward processing, also known as active processing, allows goods from third countries to enter a customs territory duty-free, undergo processing or transformation, and be re-exported as finished products, with import duties and VAT suspended throughout the procedure. Customs authorisation is mandatory, and imported inputs must be tracked continuously; any diversion to free circulation triggers the suspended charges. The pro","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","inLanguage":"en","dateModified":"2026-06-23T13:21:23.345154","citation":"https://ec.europa.eu/taxation_customs/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/active-processing","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Active Processing · Unlike outright importation – where import duties fall due immediately – inward processing, also known as active processing, allows goods from third countries to enter a customs territory duty-free, undergo processing or transformation, and be re-exported as finished products, with import duties and VAT suspended throughout the procedure. · Quelle: https://ec.europa.eu/taxation_customs/customs-4/customs-procedures-import_en"}