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Inward Processing Relief (IPR) gives relief from customs duty
on goods imported from Third Countries, if products made from them
are re-exported outside the EU and the trade does not harm the essential
interests of EU producers of similar goods. There are two IPR systems;
Suspension and Drawback.
IPR suspension should be used if you
intend only to export all, or a percentage of your products. You
should use IPR suspension for that percentage of your imports and
pay customs duty on the rest. Under suspension, duty is suspended
at import and only payable (plus compensatory interest) if the goods
are diverted to home use.
IPR drawback should be used if you do
not know what imports you are going to export, or if you have no
established or projected pattern of exports. Under drawback, duty
is paid at import and re-claimed on export from the EU. Please note
that there are restrictions on the use of drawback.
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