Inward processing              

If you bring in goods from outside the EU to the customs and tax territory of the EU for repair or processing, and you export them back outside the EU after this, you should place the goods under the inward processing procedure.

Inward processing is one of the so-called special procedures.

Goods brought in for inward processing are only subject to trade policy measures prohibiting the entry of goods into the customs territory of the EU or their exit from the customs territory of the EU. Goods with an import duty of zero per cent can also be placed under the procedure.

Who can carry out inward processing?

The use of the inward processing procedure always requires an authorisation granted by Customs.

The authorisation can usually only be granted to a company established in the customs territory of the EU. In exceptional cases, the authorisation may be granted to an operator established outside the EU. In such a case, the operator is usually a private individual and the case has no major economic importance.

What can be done to the goods in inward processing?

  • Manufacture to obtain final products (e.g. shirts manufactured from buttons and fabric) or partial manufacture.
  • Repair, restoration and refurbishing.

What are the benefits?

When goods are placed under the inward processing procedure, no import duties, VAT, excise duty or anti-dumping duties are levied on them. These will possibly become payable only when the procedure is discharged by releasing the goods placed under the procedure, or when the processed products are released for free circulation in the customs territory of the EU.

In the inward procedure, a liability guarantee, which covers the amount of import taxes, is reserved for the goods when their placed under the procedure. The guarantee remains reserved until the procedure has been discharged correctly and the bill of discharge has been processed by Customs. Read more on the liability guarantee on the webpage Guarantees.

Examples of situations where inward processing is used:

  • The procedure normally begins with import (IM/EX), where goods are imported from outside the EU to the territory of the EU for processing.
    Example: Fabric is imported to the EU territory as raw material for manufacturing T-shirts under processing.
  • It is also possible to start the procedure with prior export (EX/IM). First, the finished processed products obtained from equivalent Union goods are exported from the EU. After the export, non-Union goods can be imported from outside the EU in place of the equivalent Union goods used in the manufacture. Inward processing beginning with prior export always requires a written authorisation granted by the Customs Authorisation Centre, indicating prior export and the possibility to use equivalent Union goods.
    Example: Finished processed products, T-shirts, manufactured from equivalent Union goods, i.e. fabric, are exported from the EU. Non-Union fabric, the same amount that was used for manufacturing the exported T-shirts, is imported from outside the EU.

Time limit for the procedure

The time limit for discharging the procedure means the time needed for using the goods for the purpose prescribed in the authorisation. The procedure is not intended e.g. for storing goods. The time limit for the procedure is always specified in the authorisation granted by the Authorisation Centre. If you have applied for the authorisation with a customs declaration, the approved time limit for the procedure is shown in the decision on release.

Discharge of the procedure

The procedure must be discharged within the time limit indicated in the authorisation for inward processing. The procedure can be discharged by any acceptable customs procedure, usually re-export or release for free circulation. If the procedure is discharged by releasing the goods for free circulation, customs duty and VAT must be paid for the goods. The goods can also be places under the customs warehousing procedure or the transit procedure, if they are transferred to another authorisation holder within the Union. Check below the detailed instructions on how to discharge a procedure in different cases.

Points to consider

An authorisation for inward processing can be granted to a business established in the Union which carries out the processing or arranges for it to be carried out. An authorisation is not granted e.g. to an importer who sells or uses the goods as such or who doesn’t have any connection with processing operations.

In occasional cases and where it is considered justified, authorisation may also be granted to a person established outside the customs territory of the Union. In that case, it is usually a question of a private individual and the case is not considered having significant economic importance.

Authorisation granted by Customs’ Authorisation Centre

In order to be granted this authorisation, the business must have the comprehensive guarantee authorisation. If you are applying for a written authorisation from the Customs Authorisation Centre, apply for it online in advance via the Authorisations and Decisions Service.


In the import declaration, the type of representation for inward processing can be direct representation (2) or direct representation under the guarantor’s responsibility (2 + additional information code FITAK). In the Customs Clearance Service you can choose the form of representation in the ‘Parties’ section under ‘Representative.’ In the dropdown menu, select either ‘2 – Direct representation’ or ‘2 – Direct representation’ and tick the box ‘On guarantor’s responsibility.’ In an export declaration, the only possible type of representation is direct representation (2). 


Rate of yield means, the quantity or percentage of products obtained from processing goods placed under the inward processing procedure.

  • Example: If an engine is placed under the procedure and is re-exported outside the EU after repairs, the rate of yield is 100%.
  • Example: If 100 m2 of fabric used for manufacturing shirts is places under the procedure, the rate of yield can be 50 shirts.

If a secondary product, for example waste or scrap, is generated from the manufacturing of the goods, then a separate customs declaration for discharging the procedure must be submitted for it.


The bill of discharge must be submitted to the supervising customs office within 30 days of expiry of the time limit for discharging the procedure. When Customs has approved the bill of discharge, Customs’ supervision of the goods ends and the reserved guarantee is released. The data content of the bill of discharge is defined in the instructions on authorisations.

Provide the supervising customs office with the bill of discharge in one of the following ways:

  • In the Customs Clearance Service, click on ‘Contact Customs.’ Provide the MRN and click on ‘Other reason.’ Choose as reason for contact ‘007 – Bill of discharge / notification of discharge.’
  • If you are a message declarant send a ‘Free form contact’ message and choose the code ‘077 – Bill of discharge (IMP 2.1)’ as reason for contact.
  • Send the information in a separate document by email to: valvovatulli(at)tulli.fi.

When you are submitting an inward processing declaration, provide the following codes:

  • Requested procedure with the code ‘51 – Placing goods under the inward processing procedure’
  • Previous procedure code. If the goods don’t have a previous procedure, enter ‘00 – No previous procedure.’
  • Additional procedure code, for example
    • ‘999 – No additional procedure.’
    • ‘A04 – Goods which are placed under an inward processing procedure (VAT only),’ when the duty on import is 0%.
    • ‘A10 – Destruction of goods under inward processing,’ when using the economic condition code ‘19 – the reduction to waste and scrap, destruction, recovery of parts or components.’
  • Preference code ‘100 – Tariff arrangement erga omnes’
  • Nature of transaction
    • ‘11 – Outright purchase/sale’
    • ‘41 – Goods for processing under contract expected to return to the initial Member State/country of export’
    • ‘42 – Goods for processing under contract not expected to return to the initial Member State/country of export’
    • ‘60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months’
  •    Value of the goods

    • Provide the information you have on the value of the goods as the value. In inward processing, the freight and insurance costs are included in the value. Please note that you cannot provide the value of 0 euros.

      • In the Customs Clearance Service, enter the value of the goods under “Transaction price”.

      • In message format, provide the value under “Item amount invoiced”.

  • An invoice or some other document indicating the value of the goods

    • Enter the details of the document and speed up the processing by attaching the document beforehand.

When you make a customs declaration for inward processing, Customs usually asks you to send an invoice or some other document as an attachment indicating the value of the goods. You can speed up the processing of the declaration if you upload the required attachment already when filling in the declaration.

If you have an authorisation granted by the Customs Authorisation Centre

  • You can submit the customs declaration in one or two stages. Additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation.
  • Provide the authorisation number under ‘Authorisations’ of the customs declaration

If you apply for an authorisation with a customs declaration

When you’re applying for an authorisation in the Customs Clearance Service, provide the details required for special procedures under ‘Authorisation request.’ In the Customs Clearance Service, the same details must be provided as in message exchange.

When you’re applying for an authorisation with a message, provide the detail about applying for an authorisation using the additional information code ‘00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration.’

In addition, provide the additional information for special procedures as follows:

  • The article according to which (Art. 85 or Art. 86(3) of the UCC) the customs debt that may be incurred for the goods will be calculated. If you are a message declarant, enter the customs debt article with either code:
    • ‘FID85’ (Article 85 UCC)
    • ‘FID86’ (Article 86(3) UCC)
  • Time limit required for the procedure in full months. If you are a message declarant, use the code ‘FIXBH – period for discharge.’
  • Customs offices that discharge the procedure (may be several), with the customs office ID. If you are a message declarant, use the code ‘FIXBJ – Customs office(s) of discharge.’
  • The customs office supervising the procedure, only in message exchange with the code ‘FIXAA – Supervising customs office.’
    • In Finland, always enter ‘FI002000 – Electronic Service Centre’
  • The processed product obtained from the goods with a 10-digit commodity code. Provide also, the goods description of the goods obtained from the processing. If you are a message declarant, use the code ‘FIXBP – Processed products (CN code; description).’
  • Rate of yield of the goods as a measurement unit or a percentage (e.g. 100% when all products are used). If you are a message declarant, use the code ‘FIXBO– Rate of yield.’
  • Details of the planned activities or nature of the use, e.g. repair, cutting, sewing, machining or assembly. If you are a message declarant, use the code ‘FIXBN – Details of planned activities.’
  • Always provide the procedure record code “7” as identification of goods, as well as the address where the procedure records are stored. Further, you can enter other identification details, by which the goods can be identified after processing. If you are a message declarant, use the code ‘FIXBQ – identification of goods.’ Always enter code ‘7’ as identification procedure and furthermore, you can choose one of the following identification codes:
    • ‘1 – Serial number or manufacturer number’
    • ‘2 – Affixing lead seals, seals, stamps or other similar distinguishing signs’
    • ‘4 – Taking samples and using illustrations or technical descriptions’
    • ‘5 – Carrying out analyses’
    • ‘7 – Other means of identification’ (an explanation to be provided on the means of identification used)
  • All places where the goods are processed or used and address details. If you are a message declarant, use the code ‘FIXAC – Place(s) of processing or use.’
  • The economic condition code that describes the planned processing operations. If you are a message declarant, use the code ‘FIXBG.’

Provide the first place of use or processing if the authorisation holder is based outside the Union. If you are a message declarant, use the code ‘FIFPU – First place of use or processing.’ 


When you are applying for an authorisation with a customs declaration, use the following codes:

  • ‘1 – the processing of goods not listed in Annex 71-02’
  • ‘2 – Repair’
  • ‘3 – the processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally in return for payment of processing costs alone (=processing under contract)’
  • ‘10 – the processing of goods to ensure their compliance with technical requirements for their release for free circulation’
  • ‘11 – the processing of goods of a non-commercial nature’ (for example, goods placed under the procedure by a private person)
  • ‘12 – the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions’
  • ‘13 – the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector’
  • ‘14 – the processing into products to be incorporated in or used for civil aircraft for which an authorised release certificate has been issued (i.e. an EASA Form 1 or an equivalent certificate referred to in Article 2 of Council Regulation (EU) 2018/581)’
  • ‘15 – the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (1)’
  • ‘16 – the processing of goods into samples’
  • ‘17 – the processing of any electronic type of components, parts, assemblies or any other materials into information technology products’
  • ‘18 – the processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707, 2710 or 2902’
  • ‘19 – the reduction to waste and scrap, destruction, recovery of parts or components’
  • ‘21 – usual forms of handling referred to in Article 220 of the Code’
  • ‘22 – the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation’

Authorisation applied for and granted with a customs declaration - Customs


When the inward processing starts with prior export (7SE), use procedure codes 1100 and 1140.

One customs declaration can only include products indicated in one authorisation, and the authorisation number and the date of issue must be provided in the declaration. A written authorisation is always required for prior export. In some cases, the declaration may also be submitted retrospectively. In these cases, Customs checks whether there are prerequisites for submitting the declaration retrospectively and either accepts or rejects the declaration.

The following details must also be provided in the declaration for prior export:

  • national procedure code ‘7SE’
  • the applicable authorisation for inward processing with the code ‘C601’, its number and date
  • supervising customs office with the code ‘FIXAA’
  • time limit for discharging the procedure with the code ‘FIXBH’ calculated as defined in point 19 of the authorisation
  • INF number in the export declaration with the additional document code ‘C710.’
  • Quantity details of the INF number (quantity and measurement units) as well as the value of the processed item in the additional information of the goods item, with the additional information code ‘FIXXX.’ (For example ‘FIXXX / IP EX/IM001…., 1 piece, 500 euros’)

When the inward processing procedure ends with re-export, use the procedure code 3151 (re-export).

A re-export declaration cannot be submitted in two stages; rather it always has to be complete. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, then the goods must be divided between several goods items.

In some cases, the declaration may also be submitted retrospectively. In these cases, Customs checks whether there are prerequisites for submitting the declaration retrospectively and either accepts or rejects the declaration.

If you have a written authorisation granted by the Authorisation Centre (7SA)

If you have a written authorisation granted by the Authorisation Centre (national procedure code 7SA), you can only declare goods indicated in one authorisation in a single re-export declaration. In a re-export declaration, you can enter as previous documents several customs declarations for special procedures. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, then the goods must be divided between several goods items.

If you have an authorisation applied for with a customs declaration (7SB)

If you have applied for an authorisation to use a special procedure with a customs declaration (national procedure code 7SB), you can enter several customs declarations for special procedures as previous documents in the re-export declaration. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, then the goods must be divided between several goods items.

When a written authorisation is used and the goods are placed under a following customs procedure after inward processing, then additional statement code ‘FIXXX’ with ‘IP’, must be entered in the re-export declaration. If the goods placed under the inward processing procedure are subject to commercial policy measures, enter also ‘C P M’ in addition to ‘IP.’

One re-export declaration can have several previous documents. You can provide several customs clearance numbers with the code ‘IM – Import declaration’ or several MRN’s and dates with the code ‘MRN – of previous electronic declaration.’ They can all be saved in the details of the first goods item, because it may be impossible to target them according to goods item. The type and quantity of imported and exported goods are checked in the bill of discharge required for the procedure.

Note that if you provide ”MRN – MRN of previous electronic declaration” as the previous document, you must provide as its description the MRN, the goods item number typed together without any spaces (e.g. 001) and the date.

In addition, the following details must be provided in the re-export declaration:

  • supervising customs office with the code ‘FIXAA’
  • either one of the national additional procedure codes:
    • ‘7SA – Written authorisation granted by the Customs Authorisation Centre’
    • ‘7SB – Authorisation applied for with a customs declaration’
  • If the national additional procedure code is ‘7SA’ – Written authorisation granted by the Customs Authorisation Centre,’ enter the document code ‘C601 - IPO – Authorisation for the use of inward processing procedure (column 8a, annex A of Delegated Regulation 2015/2446),’ the number of the authorisation or the number of the INF document.

Any condition codes regarding possible export restrictions must be used as in export in general.


Provide the following details in the customs declaration, when the goods are being released for free circulation from the customs procedure for inward processing (4051) and the customs debt is being incurred based on Article 86(3) of the UCC. The customs debt is incurred based on this article, if the customs debt article UCC 86(3) is indicated in the authorisation and processed products in accordance with the authorisation are being released for free circulation.

 Provide the following details:

  • procedure 4051
  • the commodity code of the finished processed product in accordance with the authorisation
  • the value and quantity of the finished processed product in accordance with the authorisation
  • details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
    • Provide the authorisation using the additional document code “C601 IPO – authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
  • previous document
    • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by one authorisation granted by the Authorisation Centre.
    • If, for example, there are several exporters or countries of dispatch in the previous documents, provide in the declaration header details the clearance details of the oldest inward processing declaration placed under the procedure.
      • When there are several previous documents you should provide, using the additional information code FIXXX, the customs clearance number or MRN of the oldest customs clearance transaction placed under the procedure.
    • Provide all the previous documents relating to the clearance transaction with either one of the document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
      • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code ‘NMRN’ and the number of the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code ‘IM’ and the customs clearance number as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If the goods item is subject to both document codes ‘NMRN’ and ‘IM’ as previous documents, they cannot be provided for the same goods item. In such a case, provide for declarations submitted in the Customs Clearance Service or in message format (UTU), the MRN’s as previous documents with the code ‘NMRN’. Provide with additional information code ‘FIXXX – Other additional information,’ the clearance numbers received from the Import Declaration Service or in message format (ITU).
  • additional procedure code F44, when the inward processing procedure ends with release for free circulation of the processed products in accordance with the authorisation and UCC Article 86(3) has been determined as the customs debt article.
    • For the levy of customs duty, provide the following details with the additional information code ”FIXXX” for each goods item:
      • the commodity code and goods description of the goods placed under the inward processing procedure
      • how much of the goods placed under the inward processing procedure has been used for the manufacture of the product being released for free circulation
      • the value and origin of the goods placed under the inward processing procedure.
  • additional information code “00700 IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code “00700”:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the additional information code “00700”, provide the additional information code “00800 IP CPM / Discharge of inward processing (specific commercial policy measures) / Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446”, if certain commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (UCC Article 5(36)). Commercial policy measures include e.g. required documents such as surveillance documents, health certificates, import licences as well as import prohibitions and restrictions. However, e.g. anti-dumping duties and safeguard measures are tariff measures, which are not considered as commercial policy measures.

Provide the following details in the customs declaration, when the goods are being released for free circulation from the customs procedure for inward processing (4051) and the customs debt is being incurred based on Article 85 of the UCC.

Provide the following details:

  • procedure 4051
  • commodity code of the goods being declared
  • value and quantity of goods at the time of declaration
  • details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
    • Provide the authorisation using the additional document code “C601 IPO – authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
  • previous document
    • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by one authorisation granted by the Authorisation Centre.
    • If, for example, there are several exporters or countries of dispatch in the previous documents, provide in the declaration header details the clearance details of the oldest inward processing declaration placed under the procedure.
      • When there are several previous documents you should provide, using the additional information code FIXXX, the customs clearance number or MRN of the oldest customs clearance transaction placed under the procedure.
    • Provide all the previous documents relating to the clearance transaction with either one of the document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
      • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code ‘MRN’ and the number of the NMRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code ‘IM’ and the customs clearance number as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If the goods item is subject to both document codes ‘NMRN’ and ‘IM’ as previous documents, they cannot be provided for the same goods item. In such a case, provide for declarations submitted in the Customs Clearance Service or in message format (UTU), the MRN’s as previous documents with the code ‘NMRN’. Provide with additional information code ‘FIXXX – Other additional information,’ the clearance numbers received from the Import Declaration Service or in message format (ITU).
  • additional procedure code 644, when the inward processing procedure ends with release for free circulation and you wish to apply Article 85(1) of the UCC for determining the customs debt
  • additional information code “00700 IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code “00700”:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the additional information code “00700”, provide the additional information code “00800 IP CPM / Discharge of inward processing (specific commercial policy measures) / Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446”, if certain commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (UCC Article 5(36)). Commercial policy measures include e.g. required documents such as surveillance documents, health certificates, import licences as well as import prohibitions and restrictions. However, e.g. anti-dumping duties and safeguard measures are tariff measures, which are not considered as commercial policy measures.

Provide the following details in the customs declaration, when the goods were imported for repair and placed under the inward processing procedure (4051), but they could not be repaired and the defective product is released for free circulation. In this case, the customs value is determined based on UCC Article 85.

Follow the guidance according to whether you have paid the owner for the defective goods or not.

If you have paid for the defective goods

Provide the following details when you are declaring defective goods which have not been repaired and for which you have paid a compensation to the owner or you have bought the goods:

  • procedure 4051
  • additional procedure code 644
  • commodity code of the goods, which must be the same as when placing them under the inward processing procedure
  • nature of transaction
    • If the transaction is based on a purchase or sale, enter “11 – Outright purchase/sale”
  • value of the goods
    • As transaction price (invoice price), provide the value of the goods and add the repair costs if they are not already included in the transaction price.
    • Provide the items to be added to the transaction value:
      • When the value does not exceed 20 000 euros, provide e.g. freight and insurance using the code “1A – Total to be added”.
      • When the value exceeds 20 000 euros, provide e.g. freight and insurance using the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”.
  • valuation method
    • If the nature of transaction is “11 – Outright purchase/sale”, provide the code “1 – Transaction value of the imported goods”.
  • details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
    • Provide the authorisation using the additional document code “C601 IPO – authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
  • previous document
    • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by one authorisation granted by the Authorisation Centre.
    • If, for example, there are several exporters or countries of dispatch in the previous documents, provide in the declaration header details the clearance details of the oldest inward processing declaration placed under the procedure.
      • When there are several previous documents you should provide, using the additional information code FIXXX, the customs clearance number or MRN of the oldest customs clearance transaction placed under the procedure.
    • Provide all the previous documents relating to the clearance transaction with either one of the document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
      • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code ‘NMRN’ and the number of the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code ‘IM’ and the customs clearance number as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If the goods item is subject to both document codes ‘NMRN’ and ‘IM’ as previous documents, they cannot be provided for the same goods item. In such a case, provide for declarations submitted in the Customs Clearance Service or in message format (UTU), the MRN’s as previous documents with the code ‘NMRN’. Provide with additional information code ‘FIXXX – Other additional information,’ the clearance numbers received from the Import Declaration Service or in message format (ITU).
  • additional procedure code 644, when the inward processing ends with release for free circulation and you wish to apply Article 85(1) of the UCC for determining the customs debt.
  • additional information code “00700 IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code “00700”:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the additional information code “00700”, provide the additional information code “00800 IP CPM / Discharge of inward processing (specific commercial policy measures) / Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446”, if certain commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: According to UCC Article 5(36), the commercial policy measures are non-tariff measures. Commercial policy measures include e.g. required documents such as surveillance documents, health certificates, import licences as well as import prohibitions and restrictions. However, e.g. anti-dumping duties and safeguard measures are tariff measures, which are not considered as commercial policy measures.

If you have not paid for the defective goods

Provide the following details when you are declaring defective goods which have not been repaired and for which you have not paid any compensation to the owner of the goods:

  • procedure 4051
  • additional procedure code 644
  • commodity code of the goods, which must be the same as when placing them under the inward processing procedure
  • nature of transaction
    • If the ownership of the goods has been transferred without financial compensation, provide as nature of transaction “34 – Transactions involving transfer of ownership without financial compensation”.
  • value information of the goods:
    • Provide the value of the goods in the Customs Clearance Service under “Transaction price” or with a message under “Value of the goods item”.
      • The value of the goods cannot be 0 euro, even though you have not paid the owner of the goods. The value of the goods must always be the actual value of the goods.
      • There must be written proof of the value of the goods that is verifiable afterwards.
      • The value of the goods must always also include the repair costs.
    • Provide items to be added to the value of the goods using value type codes, if the items are not already included in the provided value of the goods.
      • Provide the items to be added with value type codes beginning with A.
      • For example, if you have received a separate freight bill for the transport of the goods, enter the import freight you paid with the code “AK – Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union”. 
    • as additional information at goods item level, enter with additional information code “FIXXX – Other additional information”, the reason why you have not paid for the goods
  • as attachment a document containing a calculation or basis for the value of the goods
    • The document must clearly show what the value declared to Customs is based on.
  • valuation method
    • When 34 has been provided as the nature of transaction, a secondary method of determining the value must be used. Find out which secondary method of determining the value you can use. Based on that, enter one of the following codes:
      • ”2 – Transaction value of identical goods”
      • ”3 – Transaction value of similar goods”
      • ”4 – Deductive value method”
      • ”5 – Computed value method”
      • ”6 – Value based on the data available (‘fall-back’ method)”
  • details of the authorisation, if you have a written authorisation granted by the Customs Authorisation Centre
    • Provide the authorisation using the additional document code “C601 IPO – authorisation for the use of inward processing procedure” and enter the authorisation number as the description.
  • previous document
    • If there are several previous documents relating to the goods you are declaring, you should provide them all. However, the declaration can only contain goods covered by one authorisation granted by the Authorisation Centre.
      • If, for example, there are several exporters or countries of dispatch in the previous documents, provide in the declaration header details the clearance details of the oldest inward processing declaration placed under the procedure.
      • When there are several previous documents you should provide, using the additional information code FIXXX, the customs clearance number or MRN of the oldest customs clearance transaction placed under the procedure.
    • Provide all the previous documents relating to the clearance transaction with either one of the document codes, depending on whether the previous documents were submitted via the Customs Clearance Service (UTU) or via the Import Declaration Service (ITU). Please observe that you cannot use both document codes in the details of the same goods item.
      • If all previous documents were submitted via the Customs Clearance Service or in message format (UTU), provide the previous document with the code ‘MRN’ and the number of the MRN as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If all previous documents were submitted via the Import Declaration Service or in message format (ITU), provide the previous document with the code ‘IM’ and the customs clearance number as its identifier. Repeat this, until you have provided as many previous documents as there are previous customs clearance transactions.
      • If the goods item is subject to both document codes ‘MRN’ and ‘IM’ as previous documents, they cannot be provided for the same goods item. In such a case, provide for declarations submitted in the Customs Clearance Service or in message format (UTU), the MRN’s as previous documents with the code ‘MRN’. Provide with additional information code ‘FIXXX – Other additional information,’ the clearance numbers received from the Import Declaration Service or in message format (ITU).
  • additional procedure 644, when the inward processing procedure ends with release for free circulation and you wish to apply Article 85(1) of the UCC for determining the customs debt.
  • additional information code “00700 IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code “00700”:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the additional information code “00700”, provide the additional information code “00800 IP CPM / Discharge of inward processing (specific commercial policy measures) / Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446”, if certain commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (UCC Article 5(36)). Commercial policy measures include e.g. required documents such as surveillance documents, health certificates, import licences as well as import prohibitions and restrictions. However, e.g. anti-dumping duties and safeguard measures are tariff measures, which are not considered as commercial policy measures.

Destruction or scrapping of goods that have been under inward processing

If the purpose is to destroy goods placed under the inward processing procedure, declare the goods again for the inward processing procedure 5151. Provide “19 – the reduction to waste and scrap, destruction, recovery of parts or components” as the economic condition for the new inward processing procedure. The person placing the goods under the procedure does not have to be the authorisation holder that originally placed the goods under the inward processing procedure.

Any scrap or waste resulting from the destruction of the goods must be declared for free circulation. Use the customs procedure 4051 and the additional procedure 644. You can use the commodity code and value of waste or scrap in the customs declaration.


The inward processing procedure can be discharged by the customs warehousing procedure. If the goods placed under the customs warehousing procedure, which have previously been placed under inward processing, are released for free circulation, provide the details in the declaration in accordance with the inward processing procedure.

Provide the following details in the customs declaration:

  • customs procedure code 4051 (customs procedure code 4071 is not used)
  • customs debt article according to the inward processing authorisation with the additional procedure code 644 or F44 as well as the details required by the customs procedure and the additional procedure
  • the customs warehousing MRN as the previous document
  • the code “FICWD – Release from customs warehouse” in the additional information for the goods item
  • as additional document for the goods item the transaction identifier of inward processing with the code “1ZZZ”.

See the other additional information to be provided in the declaration according to customs debt article indicated in the authorisation. If the customs debt article is UCC 85, read “Discharge of inward processing by release for free circulation (UCC 85), additional procedure code 644”. If the customs debt article is UCC 86(3), read “Discharge of inward processing by release for free circulation (UCC 86(3)), additional procedure code F44”.

Don’t forget to provide the additional information codes:

  • Always provide the additional information code “00700 IP – Discharge of inward processing (Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446)”
    • Provide one of the following as the description for the code “00700”:
      • inward processing authorisation number, if you have a written authorisation
      • customs clearance number, if the authorisation has been applied for with a customs declaration
    • In addition to the additional information code “00700”, provide the additional information code “00800 IP CPM / Discharge of inward processing (specific commercial policy measures) / Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446”, if certain commercial policy measures were applied to the goods originally placed under the inward processing procedure and these measures are still applied when the goods (including the processed products) are placed under the following customs procedure. In the description, indicate which commercial policy measure is applied to the goods.
      • Please note: Commercial policy measures are non-tariff measures (UCC Article 5(36)). Commercial policy measures include e.g. required documents such as surveillance documents, health certificates, import licences as well as import prohibitions and restrictions. However, e.g. anti-dumping duties and safeguard measures are tariff measures, which are not considered as commercial policy measures.

When the goods are released from the inward processing procedure for free circulation, provide the statistical value as follows:

In the customs declaration for customs procedure 4051, provide as the statistical value the value of the imported goods including the processing costs of the goods, the value of added materials as well as the freight and insurance costs. The statistical value is provided in the same way regardless of the customs debt article.


The use of equivalent goods requires an authorisation applied for in advance from the Customs Authorisation Centre. It must be indicated in the authorisation that the use of equivalent goods is allowed.

Equivalent Union goods can be used in the inward processing procedure (51xx) (IM/EX) for obtaining products that will be exported from the EU.

The equivalent Union goods and the non-Union goods placed under the procedure must have the same eight-digit commodity code as well as the same commercial quality and the same technical characteristics.

Using equivalent goods

Using equivalent goods means that Union goods are used in the processing instead of non-Union goods (customs procedure code 51xx, national procedure code 7SA).

Finished processed goods obtained from equivalent Union goods are re-exported (customs procedure code 3151, national procedure code 7SA). An import declaration must be submitted at the same time as the re-export declaration for the non-Union goods placed under the inward processing procedure. The non-Union goods placed under the inward processing procedure become Union goods and they must be declared for free circulation (customs procedure code 4051, additional procedure code 160). The declaration is submitted for establishing the prohibitions and import restrictions, although no import duty is levied for the goods.  

Example: 100 kilos of non-Union sugar is placed under the inward processing procedure (customs procedure code 51xx, national procedure code 7SA). Strawberry jam is produced through the processing by using 100 kilos of equivalent Union sugar. The strawberry jam produced using Union sugar is re-exported (customs procedure code 3151, national procedure code 7SA). At the same time, an import declaration is submitted for the non-Union sugar placed under the inward processing procedure (customs procedure code 4051, additional procedure code 160). The non-Union sugar placed under inward processing becomes Union goods. 

Using equivalent goods when prior export is used

If you use prior export in inward processing, you need a written authorisation granted by the Customs Authorisation Centre, indicating prior export in addition to the use of equivalent goods.

In inward processing involving prior export, products obtained from equivalent Union goods have been exported from the EU. Based on the export of these Union goods, an import allowance is created for the same quantity of non-Union goods, that have been included as Union goods in the exported products. The finished products have first been exported from the EU using prior export under the customs procedure 11xx (EX/IM). In addition to the export declaration, an electronic INF must always be submitted for the goods. The non-Union goods imported on the basis of the import allowance are declared under the customs procedure 51xx, and the national procedure is 7SE. The non-Union goods must be imported to the Union within 6 months of the acceptance of the prior export.

Example: 100 kilos of strawberry jam is exported using prior export under inward processing (customs procedure 11xx and national procedure code 7SE), and equivalent Union goods (50 kilos of Union sugar) have been used in the production of the jam. Based on the export of the strawberry jam, an import allowance is created for the same quantity of non-Union goods, i.e. for 50 kilos of non-Union sugar.

When you apply for an authorisation for inward processing, you must select in the authorisation application, which customs debt article should primarily be applied. The customs debt article indicated in the authorisation is used if a customs debt is incurred, i.e. processed products in accordance with the authorisation are cleared for free circulation. In the authorisation application, the customs debt article is determined for the main processed product in accordance with the authorisation. 

In inward processing, the customs debt article is one of the following:

  • Article 86(3) of the Union Customs Code (hereafter UCC 86(3))
  • Article 85(1) of the Union Customs Code (hereafter UCC 85(1))

In the authorisation application, you can choose also that you have the possibility to change the customs debt article, if a customs debt is incurred. This means that, you can indicate in the customs declaration for release for free circulation that you wish to apply the other customs debt article instead of the primary customs debt article. To be able to change a customs debt article, both of the following conditions must be met:

  • The authorisation indicates that the authorisation holder may possibly wish to apply also the other customs debt article.
  • Goods placed under the procedure would not be subject to agricultural or commercial policy measures, provisional or definitive anti-dumping duty, countervailing duty, safeguard duty or additional duty as a result of the suspension of concessions, if they were declared for release for free circulation on the date on which the customs debt was incurred.

Customs debt article UCC 86(3)

UCC 86(3) can only be applied if the customs debt is incurred for primary or secondary processed products, not for goods place under the procedure or for semi-finished products. 

When you have choose UCC 86(3) as the customs debt article and the procedure is discharged by releasing the processed products for free circulation in accordance with the authorisation, the customs debt that is incurred is determined based on the products placed under the inward processing procedure.

If a customs debt is incurred, it will be levied in accordance with the import duty levels applicable on the day when the customs debt is incurred.

Example: Fabric (commodity code 5209xxxx, value 1 000 euros, quantity 100 kg) has been imported from India to the Union on 1 January 2022, and placed under the inward processing procedure (51xx). Blouses under commodity code 6206xxxx are produced under processing. The blouses are cleared for free circulation (4051) on 2 February 2022.

The import duties are determined in accordance with the duty level applicable on 2 February 2022 for the goods placed under the procedure, that is, fabric (commodity code 5209xxxx, value of the goods used in the production 1 000 euros, the quantity of goods used in the production 100 kg and origin India).

Customs debt article UCC 85(1)

When you choose UCC 85(1) as the customs debt article, and the procedure is discharged by releasing the processed products for free circulation in accordance with the authorisation, the customs debt that is incurred is determined based on the products released for free circulation (4051). This means that customs debt is levied on the product, quantity and value that is being released for free circulation.

You can use this customs debt article, if the customs debt is incurred for processed products, a secondary processed product, a semi-finished product, goods places under a procedure, or any potentially generated waste from the processing.

If a customs debt is incurred, it will be levied in accordance with the import duty levels applicable and presented to Customs on the day when the customs debt is incurred. For example, In the case of a processed product, the duty level is determined in accordance with the commodity code of the finished product. In that case, the value of the processed product, including the processing costs, is used as the customs value.

Example: Fabric (commodity code 5209xxxx, value 1 000 euros, quantity 100 kg) has been imported from India to the Union on 1 January 2022, and placed under the inward processing procedure (51xx). Blouses under commodity code 6206xxxx are produced under processing. The blouses are cleared for free circulation (4051) on 2 February 2022.

The import duties are determined in accordance with the import duty level applicable on 2 February 2022 for the products produced under the procedure, that is, blouses (commodity code 6206xxxx, value of the processed goods 12 000 euros, the quantity of the processed goods 120 kg and origin India).

Customs debt article, when e.g. anti-dumping, countervailing duty or additional duty is levied for the goods

Article 76 of Commission Delegated Regulation (2015/2446) lists certain situations in which customs debt article UCC 86(3) is applicable. In these situations, Customs may apply customs debt article UCC 86(3), even though the company itself chose the other customs debt article. 

Customs debt article UCC 86(3) is applied based on article 76(2) of the DA, for example in situations where the processed products are manufactured from goods, which would be subject to a provisional or definitive anti-dumping duty, countervailing duty or additional duty when placed under the inward processing procedure.

However, customs debt article UCC 86(3) does not have to be applied in the following situations:

  • If goods would no longer be subject to an anti-dumping duty, countervailing duty, a safeguard measure or additional duty at the time when the customs debt for processed products is incurred.
  • If the situation is covered by Article 167(1) subsections h, i, m or p of the Delegated Regulation (2015/2446):
    • Goods to be processed are of a non-commercial nature (subsection h).
    • Processing of goods that were obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions (subsection i).
    • Goods are processed into samples (subsection m).

The authorisation holder must keep records of the goods placed under the procedure. Records are necessary, because the customs authority must be able to supervise and control goods placed under the procedure.

If the use of the procedure is small scale, the records don’t necessarily have to be electronic, but Customs may also accept records in paper form.


Using the inward processing procedure always requires an authorisation.

There are two ways to obtain the authorisation.

  • If you are applying for a written authorisation from the Customs Authorisation Centre, apply for it in advance. In that case, apply for an authorisation for the use of inward processing procedure in the online Authorisation Service via the front page of Customs’ e-services. The authorisation granted by Customs’ Authorisation Centre must be in force when the procedure starts. The details in the declaration are compared to the authorisation, so changes to the authorisation must be made immediately if the changes relate to
    • commodity codes
    • the address of the place of processing
  • A customs declaration can also serve as an application for authorisation. In that case, placing the goods under the procedure also serves as an authorisation granted by Customs. When a customs declaration is used as an authorisation, the declaration can only be submitted as a one-stage declaration. However, you must always have a written authorisation granted by the Customs Authorisation Centre, if you submit a simplified customs declaration or use centralised clearance or entry in the declarant’s records. 

    An authorisation concerning inward processing cannot be applied for nor granted with a customs declaration in the following cases:
    • Agricultural products covered by chapters 1–24 of the customs tariff. However, the product coverage must always be checked in Annex 71-02 of the DA.
    • The applicant wishes to use equivalent goods in their operation.
    • The authorisation to be applied for should involve more than one Member State.
    • The authorisation is applied for retrospectively.

If you are applying for an authorisation involving more than one Member State, submit your application in the Customs Decisions System (CDS).The issuing of authorisations involving more than one Member State requires, among other things, agreement by all the participating Member States and the creation of a system for exchange of information between the holder of the authorisation and the Member States. 

Read more Authorisation applied for and granted with a customs declaration

Extending the authorisation to include further processing

You can apply for an extension of a written authorisation for the inward processing procedure, if you wish to export goods placed under the procedure temporarily from the Union for further processing.

However, further processing can be performed outside the Union also without extending a written authorisation. In such case, do this:

  • inward processing is discharged by re-export 3151 from the Union
  • after further processing, the goods imported from outside the Union are placed under the inward processing procedure again.

The holder of the authorisation must provide the supervising customs office with the bill of discharge within 30 days of expiry of the time limit for discharging the procedure.

Unless otherwise instructed by the supervising customs office, the details mentioned in Annex 71–06 of the Delegated Regulation (EU) 2015/2446 shall be provided in the bill of discharge. The details required in the bill of discharge are also descried in the instructions for the holder of authorisation for the inward processing procedure.

After the bill of discharge has been approved, the reserved guarantee is released or refunded.

The authorisation holder or their representative must send the bills of discharge to the customs office supervising the procedure indicated in the authorisation. If you are a credit customer, the supervising customs office is the Electronic Service Centre (valvovatulli(at)tulli.fi). If you have lodged a liability guarantee in cash and the procedure has been started at a customs office, the bill of discharge must be sent to the customs office where the goods were placed under the inward processing procedure.

If the time limit for discharging the procedure or the time limit for providing the bill of discharge is not sufficient, you can apply for extension of the time limit from the supervising customs office with Customs form 975e ”Application, extension of procedure time limits”. If direct representation on guarantor’s liability was used when the goods were placed under the procedure, the guarantor’s agreement to extend the time limit is required.


There are also certain simplifications by which the inward processing procedure (IM/EX) can be discharged. Article 324(1) of the Implementing Regulation (EU) 2015/2447 (Implementing Act, IA) lists six cases regarded as re-export, that is, cases of discharge of the inward processing procedure.

Example: The start of a handling that leads to the manufacture of a part of an aircraft can be deemed equivalent to re-export that discharges the inward processing procedure (IA, Article 324(1)(c) and (3)). The procedure is considered as discharged also with regard to all secondary processed products, such as cuttings and leftover pieces resulting from the handling. When the handling is started, a customs declaration must be submitted to Customs (customs procedure code 4051, additional procedure code 150).

You can apply for an authorisation for simplified discharge of the inward processing procedure from the Customs Authorisation Centre in advance. The decision on authorisation must indicate that a simplified procedure is allowed (UCC Article 256 and IA Article 324).

For more information, see the instructions for inward processing (pdf) (available in Finnish).


Inward processing can be discharged by transit (T1) only if the goods are transferred to another operator in the Union. The other operator can transfer the goods placed under the transit procedure to subsequent customs procedures, namely release for free circulation, customs warehousing, temporary admission or inward processing. If the goods are going to be re-exported from Finland to a non-Union country, a transit declaration alone is not sufficient; a re-export declaration must always be submitted first.

Additional information to be provided in the transit declaration:

  • Always provide “IP” using the additional information code “ZZZ” (other).
  • Also provide one of the following:
    • If the operator has an authorisation involving more than one Member State and an INF number has been applied for for the goods when they were placed under the procedure, provide the INF number. 
    • If there was no need to apply for an INF number, provide the inward processing authorisation number or the MRN of the customs declaration, if the authorisation was applied for with a customs declaration.

As the previous procedure, enter the MRN of the inward processing procedure or the number of the customs clearance decision.

If the goods placed under the inward processing procedure are subject to commercial policy measures (e.g. a surveillance document), enter also “C P M” in addition to “IP”.


Goods can be placed under the inward processing procedure when the aim is to destroy them without leaving any waste. If the goods to be destroyed have been released for free circulation, it is no longer possible to use the inward processing procedure. 

Goods that are subject to trade policy measures prohibiting the entry of goods into the customs territory of the EU or their exit from the customs territory of the EU cannot be placed under inward processing. 

You can read the general instructions on the destruction of goods and the destruction of goods in other circumstances on the page Destruction of goods in commercial traffic

When the goods to be destroyed have been placed under a special procedure

Goods to be destroyed need to be placed under the inward processing procedure, when the goods have been place under the following special procedures: inward processing (53xx), temporary admission (53xx) or Customs warehousing (53xx). Temporarily stored goods that the customer does not wish to release for free circulation, can also be destroyed under the inward processing procedure.

If the goods to be destroyed have been placed under some other special procedure, such as outward processing or end-use, please contact Customs before destroying the goods. When you contact Customs, please provide the MRN of the customs declaration for the goods and explain your situation, before you destroy the goods. Send the details to Customs by e-mail to yritysneuvonta.tuonti(at)tulli.fi. 

If the goods to be destroyed are already under the inward processing procedure, and you have a written authorisation for inward processing with the economic condition code “19 – the reduction to waste and scrap, destruction, recovery of parts or components”, you don’t need to make a new customs declaration. You can act according to the conditions of the authorisation and destroy the goods.

If the goods to be destroyed are already under the inward processing procedure, but the authorisation for inward processing does not have economic condition code 19, you will need to make a new customs declaration for inward processing.

How to submit a customs declaration for inward processing when you wish to destroy goods

When you submit a customs declaration for inward processing for the goods, you need an authorisation for inward processing with the mention of economic condition code 19. You can apply for an authorisation for inward processing with a standard customs declaration. 

The person placing the goods under the procedure (declarant of the customs declaration for inward processing) can be someone other than the operator who originally placed the goods under the inward processing procedure.

Submit a customs declaration for the goods to be destroyed before they are destroyed, just as you do with other goods to be processed under the inward processing procedure. The authorisation holder is obliged to end the procedure within the given time limit as well as to submit to the supervising customs office the bill of discharge for the goods placed under the procedure. 

Enter in the customs declaration economic condition code “19 – the reduction to waste and scrap, destruction, recovery of parts or components,” if you are applying for an authorisation with a customs declaration. Please note also that if the aim of the processing of the goods is destruction, enter additional procedure code “A10 – Destruction of goods under inward processing”. 

For entering other details required in the customs declaration, you can use the instructions on this page in section “Details to be entered in the customs declaration, when the goods are placed under the inward processing procedure (5100).”

If the goods to be destroyed are not destroyed without leaving waste

In inward processing, the goods need to be destroyed without leaving any waste. However, after destruction there may be some waste or scrap left, which must be cleared through Customs. As customs procedure, you can select e.g. release for free circulation.

If you select the customs procedure release for free circulation for the waste or scrap that emerged, provide, among others, the following details in the customs declaration:

  • Enter 4051 as customs procedure.
  • Enter 644 as additional procedure.
    • Please note that if the goods placed under the procedure are subject to e.g. antidumping duty, the customs debt incurred is levied in accordance with Article 86(3) of the UCC. Choose F44 as additional procedure code. 
  • Use the commodity code and value of the waste or scrap that emerged during the inward processing. 

In the different section on this page, read more customs declaration instructions on how to discharge a procedure by releasing the goods for free circulation.