Customs processing procedure
It is used when merchandise from third countries is introduced into the Union territory without having to pay import duties (tariffs) and VAT, in order to be used in one or more transformation operations, to be subsequently exported.
What requirements do you need to apply?
According to the Tax Agency, these are the requirements that the interested party must meet: That it be established in the Customs territory of the Union. However, the customs authorities may occasionally, when they consider it justified, grant a final destination authorization to persons established outside the customs territory of the Union.
That it offers the necessary security with regard to the proper execution of operations. The AEOs of customs simplifications are considered to meet this condition. That constitutes a guarantee in accordance with article 89 of the CAU. That carries out or orders to carry out the operations of transformation of the merchandise.
Outward processing regime
It is the opposite of the inward processing regime, that is, it consists of the temporary export of goods from the territory of the Union to third countries, where the goods will undergo transformation operations and, subsequently, be re-imported again with the exemption full or partial payment of import duties and VAT. Its main advantage is being able to carry out operations that cannot be carried out in the country itself due to established regulations, or because the costs of doing so in another country are lower.
What requirements do you need to apply?
According to the Tax Agency these are the requirements that must be met:
➔ That it is established in the Customs territory of the Union.
➔ That it offers the necessary security with regard to the proper execution of operations. The AEOs of customs simplifications are considered to meet this condition.
➔ That constitutes a guarantee in accordance with article 89 of the CAU.
➔ That it is registered, that is, that it has EORI.
➔ That the request be submitted to the competent authority to resolve.
➔ That, during the year prior to the application, no outward processing authorization of the same applicant has been annulled or revoked due to breach of the authorization obligations.
How to preceed to request them?
The interested party himself or, failing that, his representative must process a customs authorization before the Tax Agency presenting the official model.
Depending on factors such as the type of processing, the value and the frequency of operations, there are two types of procedures:
Simplified Procedure
