Inward Processing Manufacturing Chains
Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/import-procedures/inward-processing_en
Inward Processing Manufacturing Chains refer to a sequence of production and processing stages in which non-community raw materials or components are admitted under the inward processing customs regime with suspension of import duties, processed or manufactured, and then either re-exported or released for free circulation upon duty payment, thereby benefiting from duty relief.
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