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Goods imported from outside the EU that are processed into other goods may be eligible for relief of duty and, in certain circumstances, VAT-liable at import under EU Special Procedures (Inward Processing).
Goods exported outside of the EU for processing or repair which are subsequently re-imported into the EU may be totally or partially relieved from duty (Outward Processing Relief).
This topic demonstrates when and how duty reliefs can be claimed.
Key points you need to know on this topic.
Detailed information on all matters in this topic.