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Temporary exportation of goods for outward processing.




a) …is the Customs procedure applicable to goods in free circulation which leave the Customs territory and are intended to remain permanently outside it, excluding goods exported or with repayment of import duties and taxes;

b) … is the Customs procedure under which imported goods are stored under Customs control in a designated place without payment of import duties and taxes;

c) … is paying back a duty previously paid on exporting excisable articles or on re-exporting foreign goods. The object of this Customs procedure is to let commodities which are subject to taxation be exported and sold in a foreign country on the same term as goods from countries where they are untaxed;

d) … is the procedure under which certain goods can be brought into a Customs territory conditionally relieved from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use of the goods;

e) … is the procedure under which certain goods can be brought into a Customs territory conditionally relieved from payment of import duties and taxes; such goods must be intended for re-exportation within a specific period after having undergone manufacturing, procession or repair;

f) … is the procedure permitting the importation, free of import duties and taxes, of goods equivalent (identical in description, quality and technical characteristics) to those which were in free circulation and which were processed into products previously exported outright;

g) … is the procedure under which goods in free circulation in a Customs territory may be temporarily exported for manufacturing, processing or repair abroad and then re-imported with total or partial exemption from import duties and taxes;

h) … is a part of the territory of a state where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the Customs territory and are not subject to the usual Customs control. In commercial free zones, goods are admitted pending subsequent disposal, and processing or manufacture is normally prohibited. Goods admitted to industrial free zones may be subjected to authorized processing operations.

Task 14. Answer the following questions.

1. What procedure is applicable to goods which are intended to remain permanently outside the Customs territory?

2. Are import duties and taxes paid for the goods stored under Customs control?

3. When is refund made in respect of the import taxes charged on the goods?



4. What are the conditions under which goods brought into a country can be relieved from payment of import duties?

5. What happens to goods that are temporarily exported?

6. What are free zones? What is the difference between commercial and industrial free zones?

7. What are the advantages of placing goods temporarily in Customs warehouses?

8. What operations are permitted in a Customs warehouse?

9. Who is interested in entrepôt trade operations?

10. What are exporters permitted to use the warehousing facility for?

Step 3


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