Outward processing
Procedure allowing temporary export of Union goods for processing abroad, then reimporting with partial duty relief.
Outward processing is the mirror regime of inward processing: it authorises the temporary export of Union goods to a third country for processing operations, then their reimport into the EU with total or partial relief from import duties on the processed products.
The relief covers the portion of duties corresponding to the temporarily exported Union goods. In practice, duties are only payable on the added value from the processing abroad, not on the total value of the reimported product.
This regime is commonly used in the textile sector (subcontracting garment making in low-labour-cost countries), electronics (component assembly), and repair (sending machinery for specialised maintenance). It maintains competitiveness while keeping part of the value chain in the EU.
The authorisation sets a reimport deadline and precisely identifies the exported goods and authorised processing operations. The INF information exchange system (INF 2 sheet) enables tracking operations when they involve multiple customs offices.