Customs Procedures for Export
Various customs procedures are available for exports from the EU, depending on the type of transaction and economic purpose.
Definitive Export
Standard procedure: Goods leave the EU permanently. Examples: Sale to customers outside the EU, shipments to own branches in third countries.
Outward Processing
EU goods are temporarily exported for processing and then reimported. Advantage: Duty on reimport is only charged on the processing value.
- Example: Textiles for garment making in North Africa
- Authorization required
- Deadline for reimport
Temporary Export
Goods are exported temporarily and return unchanged:
- Trade fairs and exhibitions
- Samples and professional equipment
- Repairs outside the EU
💡 ATA Carnet can simplify handling for temporary exports.