Outward processing - Export and processing of goods with a view to their re-import
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Outward processing allows EU businesses to export Community goods for processing or repair with the aim to re-import said goods into the European Union (EU).
The company will be fully or partially exempted from customs duties upon the re-import of said goods.
Resorting to outward processing requires authorisation from the Customs Department at the Customs and Excise Agency.
Who is concerned?
Any business in the EU who intends to carry out processing, assembly, working or repair of Community goods outside the European Union (EU) before re-importing said goods may resort to outward processing.
Businesses can apply for assistance from a customs agency.
How to proceed
Authorisation of outward processing
The operator must apply in writing (on plain paper) for an authorisation of outward processing to the Customs Department of the Customs and Excise Agency.
The administration will communicate the necessary information and documents required if need be.
When the authorisation is granted, the administration will issue the authorisation with predetermined deadlines and processing conditions that must be complied with.
Outward processing
The operator places the goods under the outward processing regime by stating his authorisation number in the export declaration.
The exported goods can then be processed in compliance with the provisions and deadlines set by the authorisation.
The processor of the goods may apply for an authorisation of inward processing in the country where the processing of the goods is taking place.
Re-import
In order to close the outward processing procedure, operators have to re-import the goods into the European Union.
The operator will have to pay the customs duties as applicable, i.e.:
- either the differentiated charges - the operator pays the difference between:
- import duty for processed goods (compensating products) at the time of their release for free circulation in the EU;
- and import duty which would have been applicable at the same time for goods before their processing (temporary export goods) if they had been imported from the country where the processing took place;
- or the taxation of capital gains – the operator pays the import duty in relation to the cost of processing abroad (invoice from the processor) and at the rate applicable for processed goods (compensating products).
In case the goods are not re-imported, the company does not have to file any import declaration in Luxembourg.
Online services and forms
Who to contact
Customs Department
-
Customs and Excise Agency Customs Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
BP 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
Related procedures and links
Procedures
Links
Further information
Legal references
-
Règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013
établissant le code des douanes de l'Union
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Règlement délégué (UE) n° 2015/2446 de la Commission du 28 juillet 2015
complétant le règlement (UE) no 952/2013 du Parlement européen et du Conseil au sujet des modalités de certaines dispositions du code des douanes de l’Union
-
Règlement d'exécution (UE) 2015/2447 de la Commission du 24 novembre 2015
établissant les modalités d’application de certaines dispositions du règlement (UE) no 952/2013 du Parlement européen et du Conseil établissant le code des douanes de l’Union
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