• Customs procedures

Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?

Prof Dr Sandra Rinnert Head of Customs Law, Hochschule des Bundes für öffentliche Verwaltung , Michael Lux Attorney at Michael Lux BV, former Head of Unit 'Customs Legislation' at EU Commission , Enrika Naujokė CEO, CustomsClear
March 09, 2023
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?

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Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

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