Inward Processing Relief (IPR) Customs Scheme

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

Inward Processing Relief (IPR) is a customs procedure that allows non-EU goods to be temporarily imported into the customs territory for processing or working under customs supervision and subsequently re-exported without the payment of import duties and certain taxes. Duties are payable only on goods that remain in the territory in their final form.

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