Inward processing

Non-Union goods are imported into the EU without levying import duties, processed and subsequently re-exported or released for free circulation.

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).

EU production for export, contract manufacturing on behalf of foreign companies.

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, processing balance, yield rate, possible security.

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