Inward processing allows imported raw materials or semi-manufactured goods to be processed for re-export within the Community by Community manufacturers without a requirement that the manufacturers have to pay customs duty and VAT on the goods being used.
There are two variants:
- one allows the duty to be suspended, while under the
- other it is paid and later repaid.
These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions.
Moreover, a document on Inward Processing in the sugar sector, on the use of the information sheet INF5 and on simplified discharge of the Inward Processing procedure, and on equivalence between conventional sugar and bio sugar can be consulted here.