Refinement is a category of Special Regimes which includes the Refinement for Re-export regime and the Refinement for Re-import regime.
- The Refinement for Re-export regime (active refinement) allows the import of non-Union commodities into the EU customs territory with the purpose of undergoing one or more processing operations and then re-exporting them as processed products to third countries without paying duties and other charges or being put into free circulation upon payment thereof.
- The Refinement for re-import regime (passive refinement) allows the temporary export of union commodities to third countries for the purpose of processing them and then re-importing the processed products, having as a basis for calculation of the customs debt the cost of the processing operations carried out outside the EU customs territory.
Customs Procedures Guidelines
Special Regimes _ Notification of the implementing provisions of the EU Code concerning the use of special regimes, excluding transit (ΔΔΘΤΟΚ Δ 1067367 ΕΞ 2016)
Special Regimes _ Simplification of the sampling procedure during the export/re-export of similar commodities as part of the Special Regimes for the purpose of refinement (ΔΔΘΕΚΑ Δ 1119922 ΕΞ 2017)
Frequently asked questions and answers