Inward processing

The active improvement is a customs regime that allows companies to temporarily import goods without paying customs duties or import taxes, provided that these goods are processed and re-exported afterwards. This regime is particularly advantageous for companies that transform raw materials or components into finished products intended for export.

Advantages of Active Improvement

1. Cost savings: By suspending customs duties and import taxes, companies can significantly reduce their production costs.
2. Increased competitiveness: The savings achieved allow companies to offer more competitive prices on the international market.
3. Flexibility: Companies can import goods according to their production needs without immediate financial constraints.

Eligibility Conditions

To benefit from the active improvement regime, companies must meet certain conditions:

• Mandatory transformation: Imported goods must undergo substantial transformation before re-exportation.
• Re-exportation: Finished products must be re-exported outside the European Union within a specified timeframe.
• Prior authorization: Companies must obtain authorization from customs authorities before they can use this regime.

Practical Tips

• Planning: Make sure to plan your operations well to meet re-exportation deadlines.
• Documentation: Maintain accurate and up-to-date documentation to facilitate customs controls.
• Consultation: Consider consulting a customs expert to optimize the use of this regime and avoid costly mistakes.

In conclusion, active improvement is a powerful tool for companies looking to optimize their international operations while minimizing costs related to customs duties. A good understanding and rigorous management of this regime can offer a significant competitive advantage in the global market.