Treatment under customs supervision

There are production processes, in which import duties are due on the imported raw materials, but not on the end products. To make this kind of production processes economically feasible inside the EU, the ‘Treatment under Customs supervision' is possible. With this the raw materials can be imported free of import duties, on the condition that these are used in a certain production process. That production process must result in goods for which no or reduced import duties are levied. For this a solid customs permit is necessary for which different administrative guarantees are required.

Treatment under Customs supervision is in the new customs legislation included in the Internal Processing Relief regulation.