Passive Refinement

Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/inward-processing-relief_en.htm

A customs procedure in which imported goods are processed or refined under processing/refinement conditions without active involvement by the importer in the value creation. Customs advantages (e.g., suspended or relieved duties) apply as the goods are refined, often with the aim of re-exporting the refined goods or managing them under specified Inward/Passive Refinement regimes.

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