Processing of goods intended for consumption: The customs procedure under which imported goods may undergo, under customs supervision, before being released for consumption, transformation or processing that results in the amount of import duties and taxes applicable to the products obtained is less than that which would be applicable to imported goods.
The processing of goods intended for consumption is subject to the following conditions:
– The customs administration is able to ascertain that the products resulting from the processing of goods intended for consumption have been obtained from imported goods;
– The original condition of the goods cannot be economically re-established following processing or working.
The processing of goods intended for consumption is not only reserved for goods imported directly from abroad, but is also permitted for goods already subject to another customs procedure.
The right to process goods intended for release for consumption is not only reserved for the owner of the imported goods.
Persons who frequently carry out processing operations on goods intended for consumption are eligible for the scheme, on application for a general authorization covering these operations.
DISCHARGE OF THE PROCESSING OPERATION FOR GOODS INTENDED FOR CONSUMPTION
The processing of goods destined for release for consumption is discharged during customs clearance for the release for consumption of products resulting from the said processing.
The Customs Administration may grant, if circumstances so warrant and at the request of the person concerned, the discharge of the arrangements when the products from processing or opening are placed under another customs procedure, provided that the conditions and formalities applicable in each case are met.
Waste and scrap resulting from the processing of goods intended for consumption, are subject, in the case of customs clearance for consumption, to the import duties and taxes that would be applicable to such scrap waste if imported in that state.
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