Inward Processing Authorization (IPA) Systems
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-procedures/inward-processing_en
An Inward Processing Authorization (IPA) system allows businesses to import goods temporarily into a customs territory for processing or working and then re-export them without paying customs duties or taxes, provided the processed products are subsequently exported.
Related Terms
You might also be interested in these terms