Authorization for outward processing procedures

An authorisation to temporarily export Union goods from the customs territory of the Union for the purpose of carrying out processing operations and to release the products resulting from these operations for free circulation in the customs territory of the Union with full or partial relief from import duties.
The purpose of removal of the goods must be:
• handling of goods, including their installation, assembly or attachment to other goods;
• the processing of goods;
• destruction of goods;
• repair of goods, including restocking and arranging them;
• the use of goods which are not in processing products but which are necessary for the manufacture of such products or which facilitates it, even if they are fully or partly used in the process (manufacturing accessories).