In the case of outward processing, goods from the European Union (EU) are temporarily exported to be finished in a country outside the EU, i.e. they are processed, processed or repaired / repaired there. The finished goods are then imported back into the EU. An example of this is the export of substances from which clothing is produced in non-EU countries. One reason for the export is that companies want to use lower production costs abroad. The reimportation of the finished goods is subject to customs duties, but the full customs duty is not due: only the added value, i.e. the costs of the finishing, is cleared. The value of the originally exported goods, on the other hand, is not taken into account when determining the customs burden on re-import.
Passive finishing is the counterpart to active finishing.
