Outward Processing Regime
The outward processing regime lets you send your goods abroad to be processed, assembled, painted or repaired, and bring the processed product back with a duty advantage. Structured correctly, on return it is not the whole value of the goods that is taxed but only the value added abroad. What creates that difference is the correct identification and documentation carried out at the moment of exit; we manage the entire process with that in mind.
Permit and certificate applications
We prepare your outward processing permit or certificate application in the form appropriate to your type of operation — repair, processing, assembly, renewal — and follow up the approval process. The permit must be obtained before the goods leave the country; an application made afterwards does not rescue a past exit.
Exit identification and means of identification
The lifeblood of the regime is identification: it must be possible to prove that the returning product was made from the goods you sent. At the moment of exit we ensure that serial numbers, brands, technical characteristics and photographic records are captured in full, leaving nothing open to argument on return.
Return clearance and duty calculation
On importation of the processed product, the taxable base consists of items such as the labour performed abroad, the materials used and the freight. Setting that calculation up correctly determines the difference between being taxed on the full value of the goods and being taxed only on the value added.
Time limit management and discharge of the regime
The product must be brought back within the period foreseen in the permit. We align the schedule with your supplier abroad, file the extension application in time where there is a risk of delay, and discharge the regime in due form so your file is never left open.
Frequently asked
Where the repair is free of charge — for example under a warranty or a contractual obligation — full relief from import duties may apply. For paid repairs, duty is calculated only on the repair cost and related expenses. Because documenting which situation you are in is critical, we assess your operation together before the goods leave.
This is called identification and it is carried out at the time of exit: serial and chassis numbers, brands, technical characteristics and, where necessary, photographs and an expert report are placed on record. Goods sent without this identification will find it very hard to benefit from the regime on return — which is why the exit operation is the most critical moment of the regime.
Exceeding the period constitutes a breach of the regime and the goods may cease to qualify for the outward processing advantage. An extension application must be filed as soon as it becomes clear that the work abroad will overrun. We monitor your file's calendar and tell you about the risk before you notice it yourself.
The legislation allows, under certain conditions, an equivalent product to be returned in place of the goods repaired (the standard exchange system); in some cases the replacement goods may even be imported in advance. We examine the conditions specifically for your product and clarify whether your operation can be structured on that basis.