{"@context":"https://schema.org","@type":"DefinedTerm","name":"Inward Processing Relief (IPR) Customs Scheme","description":"Unlike a standard import procedure where customs duties arise immediately on entry, Inward Processing Relief (IPR) suspends those charges for the duration of the manufacturing process. Non-EU goods – raw materials, components, or semi-finished articles – are admitted duty-free, processed or assembled within the EU, and subsequently re-exported as finished products. Import duties and certain excise taxes become payable only if the processed goods are released for free circulation on the EU market","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/inward-processing-relief-ipr-customs-scheme","inLanguage":"en","dateModified":"2026-06-25T11:29:28.691542","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/inward-processing-relief-ipr-customs-scheme","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Inward Processing Relief (IPR) Customs Scheme · Unlike a standard import procedure where customs duties arise immediately on entry, Inward Processing Relief (IPR) suspends those charges for the duration of the manufacturing process. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}