{"@context":"https://schema.org","@type":"DefinedTerm","name":"Outward processing","description":"Outward processing allows a business established in the customs territory to export goods temporarily for processing, repair, or finishing abroad and reimport the compensating products with partial duty relief. Duties on reimportation apply only to the value added outside the customs territory, not to the full value of the returned goods. The procedure is governed by the Union Customs Code and requires prior authorisation from the customs authority. Common applications include the repair of capi","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/outward-processing","inLanguage":"en","dateModified":"2026-06-26T15:01:36.332022","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/outward-processing_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/outward-processing","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Outward processing · Outward processing allows a business established in the customs territory to export goods temporarily for processing, repair, or finishing abroad and reimport the compensating products with partial duty relief. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/outward-processing_en"}