What does the outward processing customs procedure involve?
This procedure allows EU goods to be temporarily exported outside the EU to be processed without paying duty and then re-imported by release for free circulation within EU territory with different types of relief from import duty.
Types of relief from import duty
The Outward Processing Procedure is comprised of two systems: normal and exceptional.
Without prior importation.
Exceptional Standard Exchange System
With prior importation of processed, replacement or new products when they have been consigned for temporary exportation free of charge due to contractual obligations or due to the defective manufacture
Who should apply for the use of outward processing?
Primarily, manufacturing companies that want to produce goods abroad and re-import them because they can produce those goods at no cost or at a reduced cost abroad compared to the cost of producing or converting them in Spain.
Outward processing may interest companies that want to carry out simple operations on goods abroad (usual forms of handling) before re-importing them.
It may also interest companies that want to send goods abroad to be repaired or serviced whether they are considered to be of a trade-related nature or not.
How does a company apply for an outward processing procedure?
It is necessary to have an authorisation and to submit an official form. We can process this for you once you provide us with the necessary information.
On submission of the customs declaration
This is generally the case if the goods are cleared by the customs office of entry. The authorisation is granted with the release of goods.
Prior to submission of the customs declaration
Only in certain cases: if it is a centralised clearance, if several member states are involved, if a simplified or incomplete declaration is submitted, etc.
With the new Union Customs Code, when applying for the authorisation prior to the declaration, it is important to give us sufficient notice of your intention to request the customs procedure because goods will not be cleared until it is granted (within a period of 120 days).
If you are interested in advice, processing and customs clearance relating to the temporary admission procedure, please contact us.
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