Outward processing procedure
Under the Outward processing procedure, you may temporarily export Union goods from the customs territory of the Union in order to use them in one or more processing operations (processing, modification, destruction or repair). After that, you can bring the compensating products into free circulation without having to pay (full) import duties.
Under this procedure, you can have operations or processing of Union goods carried out outside the EU. For example, processing operations which are too complex or for which there is no appropriate method in the EU. Lower wage or production costs in the third country may also play a role.
The customs debt for the compensating products shall be calculated, at the time of release for free circulation, on the basis of the processing costs in the third country.
You are not obliged to release the compensating products for free circulation.
It is therefore up to you to decide what to do with the goods after the export of the Union goods or their processing. You can, for example, also sell them in the third country where they were processed or resell them directly from that third country to a buyer outside the customs territory of the Union. You do not need to inform Customs of this.
Applying for an authorisation
If you wish to make use of the Outward processing procedure, you will need an authorisation. You can apply for this using the form Outward Processing authorisation Application (only available in Dutch).
In a number of cases, you can apply for this authorisation in a simplified manner. You can make this simplified application by lodging a declaration for placing goods under the procedure using the standard declaration procedure. The customs declaration shall be considered as an application for the authorisation. You then provide additional details using the Statement Additional information and requirements when applying for an authorisation (for a special procedure by means of declaration).
Read more about this authorisation in the Explanation and General Conditions for Outward processing Authorisation (only available in Dutch) and in the Customs Manual (only available in Dutch).
You can also apply for a cross-border authorisation for the Outward processing procedure. More information on this can be found at the Expertise Centre for Cross-border Authorisations.