GlossaryEN1 min readUpdated: Jun 25, 2026

Inward Processing Facility Management

When a customs authorisation for inward processing is assigned to a specific site, the management of that facility becomes a distinct operational and regulatory responsibility.

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Last updated: 25 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-procedures/inward-processing-procedure_en

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Definition & Explanation

When a customs authorisation for inward processing is assigned to a specific site, the management of that facility becomes a distinct operational and regulatory responsibility. From the moment duty-suspended goods arrive, the authorised company or its appointed service provider controls all material flows through the processing stages, maintains accurate inventory records, and enforces physical security to prevent unauthorised access. Every movement – from intake through transformation to re-export or clearance into free circulation – must be fully documented, as customs authorities may request records at any time. The facility manager therefore carries both a logistical and a customs compliance role: gaps in the records can trigger retrospective duty assessments or withdrawal of the authorisation. Clear allocation of responsibilities between in-house staff and third-party operators is essential to avoid breaks in the audit trail.