Inward processing

You may use the inward processing procedure to obtain relief from Customs Duty and Value-Added Tax (VAT). In order to claim this relief you must:

  • import goods from outside the European Union (EU) to be processed. A process can be anything from repacking or sorting goods to the most complicated manufacturing.
  • release the finished product(s) for free circulation in the EU or re-export them outside the EU. 

For more information about inward processing, please see Further guidance.

How to apply for authorisation

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

Application for inward processing by customs declaration

If you only make occasional imports to inward processing, you may choose a simplified application procedure. You can do this by lodging your import declaration as an application for inward processing. If you make regular imports to inward processing, you should apply for an authorisation.

Inward processing goods released to free circulation

Form 1034 should be completed when paying import duty on the originally imported raw material. This form must be submitted with the bill of discharge which is an account of all the goods imported to the procedure during an agreed time.

Further information

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

Inward and outward processing

This video outlines the customs procedures which may allow you to suspend or pay less Customs Duty and Value-Added Tax (VAT). These reliefs may apply when moving your goods temporarily into or out of the EU for processing.