Export Declaration for Outward Processing
In customs law, processing means that goods are worked, processed or repaired. If your goods go to a third country for this and come back afterwards, that is outward processing (German: passive Veredelung) — for example when a component is coated by a partner in Switzerland, or a machine is repaired by its manufacturer in the United Kingdom. To avoid the full duty on return, the goods have to be placed under this procedure at the time of export. With Smart Zollagentur you create the export declaration for this online, and our customs experts review it.
What outward processing achieves
Under outward processing, Union goods are exported temporarily and processed in a third country. The resulting products can be re-imported with full or partial relief from import duties. That way the full duty is not charged on return for goods that partly originate in the EU.
For a single repair, or for goods that come back unaltered, you will find the details on the temporary export page.
Authorisation and declaration
Outward processing requires an authorisation. It is applied for formally at the competent main customs office or, for non-sensitive goods, in simplified form with the customs declaration placing the goods under the procedure.
The formalities for the export declaration apply accordingly: the declaration is lodged electronically through ATLAS at the customs office of export. It carries the procedure code for outward processing, and the exit confirmation includes a corresponding note. You need these documents on re-import.
How we support you
- Review and submission — our customs experts review your declaration, make sure the procedure code fits and submit it through ATLAS.
- ABD and exit confirmation — you receive the export accompanying document with the MRN and, once the goods have left, the exit confirmation with the reference to the procedure.
Re-importing the processed goods is a separate transaction. Inward processing — third-country goods processed within the EU — is not part of our service.
What we need from you
On top of the usual data for an export declaration:
- the authorisation, if you already have one
- the type of work planned in the third country
- features by which the goods can be recognised, such as serial numbers
Pricing
An export declaration for outward processing costs €30, like any export declaration (€25 for high-volume customers from 15 declarations a month). The base price includes one tariff line; each additional tariff line is charged at €5. All prices are net, excluding statutory VAT. The full price list is on the pricing page.
Related reading: which customs office is responsible for what is explained in customs office of export vs. office of exit. How to prove that the goods have left is covered in the article on the exit confirmation.