Active Processing: The customs procedure which allows certain goods to be received in a customs territory, under suspension of import duties and taxes, for processing, working or repair and subsequent export.
Equivalent Goods: Domestic or imported goods that are identical in kind, quality and technical characteristics to those imported for inward processing and which they replace.
Compensating Products: products resulting from the processing, working or repair of goods for which use of the inward-processing procedure has been authorised.
Outward processing cannot be refused for the sole reason that the goods are to be processed, worked or repaired in a particular country.
Temporary export of goods for outward processing is not reserved for the owner of the goods.
PLACING GOODS UNDER THE PROCESSING PROCEDURE LIABILITIES
FORMALITIES PRIOR TO TEMPORARY EXPORT OF GOODS
Outward processing is subject to prior authorization by the National Director of Customs.
Persons who frequently carry out outward processing operations may, on request, benefit from a general authorization covering such operations.
As part of the authorization granted for outward processing, the National Director of Customs sets the rate of yield for a given operation when he deems it necessary, or when this operation can be facilitated.
The rate of yield makes it possible to determine the quantity of compensating products which will normally be obtained from the exported goods.
METHOD OF IDENTIFICATION
The requirements for the identification of goods for outward processing are laid down by the customs administration. To this end, due account is taken of the nature of the goods, the operation to be carried out and the importance of the interests at stake.
GOODS OUTSIDE CUSTOMS TERRITORY
The customs administration sets the time limit for outward processing in each case.
At the request of the interested party and for reasons deemed valid by the customs authorities, the time limit initially set may be extended.
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