Inward processing
Also called: IP · dahilde işleme rejimi · DİR
A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then exported or placed under another procedure. In Türkiye it operates mainly through inward processing authorisation certificates issued by the Ministry of Trade.
In practice
Manufacturers exporting finished goods can avoid paying duty on imported materials, but they must close the procedure on time with a bill of discharge.
EU
Türkiye
UKRelated terms
- Outward processing
- A special procedure allowing goods in free circulation to be exported temporarily for processing or repair abroad and then re-imported with total or…
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
- Duty drawback
- A refund of duties paid on imported goods that are later exported, either as they are or after use in manufacturing. The US runs a broad drawback…
- No-drawback rule
- A provision in some trade agreements forbidding refund or non-payment of duty on non-originating materials used to make goods that are then exported…
- End-use relief
- A special procedure allowing goods to be released for free circulation at reduced or zero duty because of their specific use, for example parts for…