What is outward processing relief?

Outward processing allows Community goods to be processed outside the EU and, when they come back into the EU to be put into free circulation, that duty has to be paid only on the value added abroad. Outward processing is the opposite of inward processing. In order to get relief from Customs Duty, import Vat and other costs associated, you have to be in the possession of an active outward processing license.

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