Outward processing

Union goods are temporarily exported for processing in a third country and re-imported with reduced import duties ("differential duty").

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Contract manufacturing abroad (textile finishing, machine repair), out-of-warranty repairs.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: Authorisation, proof of goods identity, time limit for re-importation.

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.