Customs procedures – outward processing

The customs procedure allows Union goods to be temporarily exported from the customs territory of the Union for the purpose of carrying out processing operations. Products obtained from processing operations may be released for free circulation with total or partial relief from customs duties (import duties, VAT).
A complete exemption from customs duties may be granted where the goods have been corrected without consideration, either on the basis of a guarantee obligation under the contract or legislation or due to a manufacturing or material defect.
A partial relief from import duties may be granted to goods which cannot be granted full relief from customs duties.
For the purposes of applying the customs procedure, an authorisation must be obtained at the customs office.
In order to apply the customs procedure, a declaration shall be submitted in the section EMDAS of the State Revenue Service (hereinafter - SRS) Electronic Declaration System (EDS).