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Outward processing

Outward processing

The outward processing means the customs procedure under which goods are temporarily exported from the customs territory in order to undergo processing operations abroad. Products resulting from outward processing operations may be released for free circulation with total or partial relief from import duties. Goods for temporary exports shall entail the application of commercial policy measures and other formalities for the exit of domestic goods from the customs territory of Serbia.


For the outward processing procedure, the authorization shall be issued by the customs authority, based on the request of the person who arranges for the processing operations to be carried out.  Outward processing must be authorized and re-importation of the compensating products must be effected within the time limit approved by the customs authority. Exceptionally, the deadline may be extended, but not longer than 12 months from the date of export.


The amount of import duties shall be calculated by deducting from the amount of the import duties applicable to the compensating products released for free circulation, the amount of the import duties that would have applied, on the same date, to the temporary exported goods if they were imported from the country in which the outward processing operations had taken place. The regulations on the date of acceptance of the declaration placing goods under the outward processing procedure shall be applied.


The law also provides for the special procedure of the outward processing by using the system of standard replacement, meaning that  the  compensatory  product, i.e. the product obtained in the procedure of outward processing, may be substituted by the imported product  falling within the same tariff code, being of  the same quality and possessing the same technical characteristics as the compensatory product.


The customs authority may authorize the above mentioned special procedure in the case of the repair of domestic goods abroad, where it was established that the repair could not be effected.  In order to accelerate the procedure and to provide for non-disturbed economic flows, the customs authority may permit   replacement products to be imported before the temporary export goods are exported. Temporary export for outward processing is not allowed for new goods. The goods must be already used, which applies also to replacement products.


Within the procedure of standard replacement of goods, the goods shall be temporary exported not later than two months from the date the declaration for release of replacement products in free circulation was accepted.


Relating to the prior importation of replacement products, in determining the customs debt the same mechanism shall apply as to other cases of outward processing, but the amount to be deducted shall be determined on the basis of the items of charge applicable to the temporary export goods on the date of acceptance of the declaration placing them under the outward processing procedure.



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