Outward processing

If you temporarily export goods for processing or repair you may be able to claim total or partial relief from import charges.

What is outward processing?

Under the outward processing procedure, you may temporarily export European Union (EU) goods for processing or repair in a non-EU country. You can claim full or partial relief from import charges when these goods are re-imported and released for free circulation in the EU.

To find out more about outward processing, see Guidelines for traders.

How to apply for authorisation

You should make your application for outward processing electronically using the Customs Decision System (CDS).

Application for outward processing by customs declaration

If you occasionally export goods using outward processing you may be able to use your export declaration as your application. If you use this procedure, you must complete the  supplementary outward processing declaration form and lodge it with your export declaration. You will find further detailed information about this in part II of the outward processing guidelines for traders. 

If you make regular exports using outward processing you should apply for an authorisation using the CDS.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.