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In the case of inward processing, goods from third countries are imported into the European Union (EU) to be processed, i.e. they are processed, processed or repaired / repaired here. No customs duties are due on imports of these goods and no trade policy measures are applied. However, the customs authorities must authorize the import for processing. An example of this is the import of agricultural goods that are processed into food within the EU. When the processing is finished, a customs procedure follows: Either the processed goods are exported to third countries or the goods are sold within the EU (released for free circulation).
Inward processing is the counterpart to outward processing.
