Development regime (overview)
Overview of customs processing regimes (active and passive), allowing temporary import or export for processing.
Improvement regimes (overview)
Processing regimes are special customs regimes which allow the processing of goods suspended or exempt from customs duties. The CDU distinguishes between active processing and passive processing.
Active improvement (inward processing)
Importation of non-Union goods under duty suspension for processing in the EU. The finished products (compensating products) are then re-exported or, if released for free circulation, duties are calculated according to the choice of the declarant.
Outward processing
Temporary export of Union goods for processing in a third country. On reimportation, duties are only calculated on the value added abroad (processing cost), and not on the total value of the finished product.
Rate of return
The processing authorization sets a yield rate which determines the quantity of compensating products obtained from a given quantity of imported materials. This rate is checked during clearance.
Compensating products / Waste
The products resulting from the transformation are called main compensating products. By-products and waste (secondary compensating products) have specific customs treatment.
Equivalence
Under certain conditions, equivalent goods (of the same type, quality and technical characteristics) can be used in place of goods imported under inward processing.
Development assessment
The authorization holder must present a processing report for clearance, justifying the use of the imported materials and the fate of the compensating products.