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2 Part Series: How to NOT Pay Customs Duty - PART 2

In this two-part series, we explore in videocasts the ways businesses can legally avoid paying customs duty.



Access videocasts, info sheets, expert blog entries and further explanation on how to save customs duty on one page:


Inward Processing Inward processing allows imported raw materials or semi-manufactured goods to be processed for re-export within countries by their manufacturers without a requirement that the manufacturers have to pay customs duty and VAT on the goods being used.

There are usually two variants:

  • one allows the duty to be suspended, while under the

  • other it is paid and later repaid.


Outward processing

Outward processing is the opposite of inward processing. It allows goods to be processed abroad and, when they come back into a country o be put into free circulation, that duty has to be paid only on the value-added abroad.

Without such a system, duty would have to be paid on the goods as produced in a country as well as on the value-added abroad.


Specific Use

Specific use comprises both temporary admission and end-use.


Temporary admission

'Temporary admission' allows goods to be brought in temporarily to a country with total or partial relief from import duty. Examples of where this procedure might be used would be in the case of goods imported for purposes such as exhibiting at a trade fair or taking part in a music show. In some cases the completion of customs formalities is not required (e.g. temporary admission of means of transport).

The temporary admission is subject to conditions.



'End-use' is a customs procedure whereby goods may be released for free circulation in a country at a reduced or zero rate of duty on account of their specific use.

End-use promotes the import of certain goods under favourable import duty rates if such goods are destined for certain specific purposes. This procedure allows businesses established in the customs territory of a coutnry to pay low or no import duty for the goods released for free circulation as long as they are used for a specific purpose, such as the construction of ships, aircraft to be used for civil aviation or drilling platforms.


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This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional.

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