Importation after inward processing
Inward processing may be terminated by importing the processed or original goods.
You must
- Lodge a customs declaration for release for free circulation
- Pay import duties and taxes
- Present permits and import licenses that are required
- Attach the original import declaration.
Calculating customs duties on release for free circulation
When you lodge an import declaration for goods under inward processing that will remain in the EU, you need to calculate the customs duty, either on the goods originally imported for processing or on the processed product.
In principle, you can choose whether to calculate the customs duty on the original goods or on the processed product, but you should be aware of certain differences in the conditions and handling.
When you apply for an inward processing authorisation, you should indicate the goods on which you wish to calculate the customs duty – the import goods or the processed product.
Calculating duty on the original goods under Article 86(3) of the Union Customs Code
At times you may need to calculate the customs duty on the goods you originally import for processing. This is the case when a good is subject to an agricultural or commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty. In other cases, you can also choose to calculate the customs duty on the original goods.
Please note that if you wish to calculate duty under Article 86(3) on release for free circulation, you should enter code F44 in data element 11 10 000 000, Additional procedure.
When calculating the customs duty, you should start from two different dates:
- The date on which the customs authorities accept the customs declaration for release for free circulation is the date used for the application of the provisions on the rate of duty and any anti-dumping duty that may accrue
- Other data on which the declaration is based, such as classification, customs value, quantity, nature and origin, refer to the date on which the customs authorities accepted the declaration for inward processing.
Calculating the customs duty on a processed product under Article 85 of the Union Customs Code
If your goods have a lower rate of duty after processing, it is usually more advantageous to calculate the customs duty on the processed product. The declaration will then have a tariff-determining date when the declaration is cleared.
Please note that when calculating the amount of duty in this way, all processing costs should be included in the customs value. The processing costs consist of all costs incurred in the manufacture of the processed products, including overheads and the value of any community goods, if used for processing.
Import declaration after inward processing
How you fill in the import declaration depends on whether you are calculating the duty on the original goods or on the processed product.
Below you can see which codes to use in the import declaration and where to enter them in the declaration.
It differs depending on whether you have switched to declaring under the new legislation or whether you are still declaring under the old legislation.
For those declaring under new legislation
Import declaration after inward processing – originating goods (Article 86(3))
Pay special attention to the following:
Data element 18 05 000 000 - Description of goods: The description of the goods must be consistent with the information provided in the authorisation.
Data element 18 09 000 000 - Commodity code: The commodity code must be consistent with the authorisation. If the commodity code has changed since you declared the goods for inward processing, you must use the correlation table in the Swedish Customs tariffs and take the commodity code that now replaces the previous one.
Data element 11 09 000 000 - Procedure: Enter procedure code 4051.
Data element 11 10 000 000 - Additional procedure: Code F44.
Data element 12 01 000 000 - Previous document: Enter the document type NZZZ followed by the MRN of the declaration authorising the inward processing operation.
Data element 12 02 000 000 - Additional information: When discharging the procedure with procedure code 4051, enter code 00700 plus ‘IP’ and the relevant reference number, or code 00800 plus ‘IP CPM’.
Data element 16 15 000 000 - Place of storage of the goods: Enter the type of location ‘B’, the identification method code ‘Y’ and the location identifier ‘SFA’.
Import declaration after inward processing - processed product (Article 85)
Pay special attention to the following:
Data element 18 05 000 000 - Description of goods: The description of the processed products must be consistent with the information provided in the authorisation.
Data element 18 09 000 000 - Commodity code: The commodity code must be consistent with the authorisation.
Data element 11 09 000 000 - Procedure: Enter procedure code 4051.
Data element 12 01 000 000 - Previous document: Enter the document type NZZZ followed by the MRN of the declaration authorising the inward processing operation.
Data element 12 02 000 000 - Additional information: When discharging the procedure with procedure code 4051, enter code 00700 plus ‘IP’ and the relevant reference number, or code 00800 plus ‘IP CPM’.
Data element 16 15 000 000 - Place of storage of the goods: Enter the type of location ‘B’, the identification method code ‘Y’ and the location identifier ‘SFA’.
For those who declare according to older legislation
Import declaration after inward processing - original goods (Article 86(3))
Pay special attention to the following:
Data element 31 – Description of goods
The description of the goods must be consistent with the information given in the authorisation.
Data element 33 - Commodity code
The commodity code must be consistent with the authorisation. If the commodity code has changed since you declared the goods for inward processing, you must use the correlation table in the Swedish Customs tariffs and take the commodity code that now replaces the previous one.
Data element 37 - Procedure
Enter procedure code 4051.
Data element 44 - Additional information - free text
Enter the customs ID found on the declaration for the permitted inward processing operation.
Import declaration after inward processing - processed product (Article 85)
Pay special attention to the following:
Data element 31 - Description of goods
The description of the processed products must correspond to the information given in the authorisation.
Data element 33 - Commodity code
The commodity code must be consistent with the authorisation.
Data element 37 - Procedure
Enter procedure code 4051.
Data element 44 - Special information
Enter code SE300 (Day of assessment after inward processing, Article 85 of the UCC). The declaration will then be assigned a rate determination date when the declaration is cleared.
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