What the course covers
Articles 256 to 258 of Regulation (EU) No 952/2013 define the inward processing procedure. The course starts with its two patterns of use. IM/EX, where the goods enter, are processed and are re-exported. And EX/IM, prior export, where processed products obtained from equivalent goods leave first and the replacement goods are imported afterwards, within the period in Article 257(3) UCC: six months, extendable to twelve.
The second block is the authorisation. Conditions under Article 211 UCC and the Article 22 time limits of thirty days to accept the application and one hundred and twenty days to decide. The economic conditions, examined in the cases listed in Annex 71-02 to the Delegated Regulation (EU) 2015/2446. Setting the rate of yield, the period for discharge, the guarantee and the holder of the procedure.
The third block is the customs debt where the procedure is not discharged by re-export. The general rule in Article 85 UCC, on the processed products, and the option in Article 86(3) UCC to assess the debt on the imported goods, which has to be requested and calculated case by case. It closes with document handling: information sheets are processed through the INF-SP system since 1 June 2020, and they govern the transfer of goods and discharge by another party.
Who it is for
Companies that process, repair or assemble non-Union goods in Spain. Foreign trade departments managing the authorisation and its monitoring. Customs representatives and freight forwarders lodging the declarations placing goods under the procedure and discharging it. Compliance officers tracking periods and rates of yield.
Why it matters
What the procedure saves depends on two figures fixed in the authorisation: the rate of yield and the period for discharge. Where that period expires without re-export or a declaration, the debt arises on the processed products under Article 85 UCC, and the Article 86(3) option is no longer applied automatically. The choice between IM/EX and EX/IM shapes the production calendar and the cash position. And INF-SP sheets are the only record supporting a transfer between holders, so a missing sheet blocks discharge even where the goods have physically left the Union.
Programme
- Articles 256 to 258 UCC: definition, equivalent goods and processed products
- IM/EX and EX/IM: prior export and the period in Article 257(3) UCC
- Article 211 UCC authorisation, Article 22 time limits and the Annex 71-02 economic conditions
- Rate of yield, period for discharge and the guarantee
- Customs debt: the Article 85 UCC rule and the Article 86(3) UCC option
- Information sheets through the INF-SP system and transfer between holders
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