CustomsClear
Prices
|
CustomsClear
+370 664 26393info@customsclear.net

Company

  • About company
  • Team members
  • Authors
  • Terms of use
  • Privacy policy

Knowledge platform

  • About the platform
  • Articles
  • Journal
  • Videos
  • Courses
  • Events
  • Platform news
  • Glossary

AI assistants

  • Start free trial
  • Explore assistants
  • Classify AI
  • Smart Taric AI
  • Sanctions AI
  • News agent
  • Learning companion
  • About CustomsClear AI

Newsletter

Subscribe for the latest news, top reads, and handy resources

LinkedInFacebookYouTubeX

© 2026 CC Learning, UAB, All rights reserved.

Cookie preferences

We use essential cookies to ensure our website functions properly. We would also like to use analytics cookies to help us understand how visitors interact with our website, enabling us to improve your experience.

Until you choose, and if you decline, Google gets only basic visit information without cookies, so we can still count visits.

  1. Home
  2. Articles

Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?

Sandra Rinnert
Head of Customs Law, Hochschule des Bundes für öffentliche Verwaltung, Germany
Enrika Naujokė
Co-founder and Director, CustomsClear, Lithuania
Michael Lux
Attorney at Michael Lux BV, former Head of Unit ‘Customs Legislation’ and ‘Customs Procedures’, EU Commission, Michael Lux BV, Belgium
Published 09 Mar 2023
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
Adobe Stock
Case law
Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Member access

Register on the platform and enjoy complimentary access to an article of your choice!

The article is available exclusively to our members.

Members have access to all videos, articles and online events! See membership plans

Already have an account?

Related content

View glossary entry

Digital product passport (DPP): the product record customs will check

20 Oct 2026

What the digital product passport is, which products must have one and from when, how the EU registry works, and what customs will check in the declaration.

Procedures
CJEU: placed at the wrong office, relief lost

CJEU: placed at the wrong office, relief lost

Editorial Board
Editorial Board
16 Jul 2026

Outward processing is a procedure many practitioners treat as routine: Union goods leave the EU temporarily, are worked on abroad, and return with import duty charged on only part of…

Procedures
News in focus
View glossary entry

Centralised clearance for import (CCI): the customs rules are uniform, the tax rules are not

18 Aug 2026

What centralised clearance for import is, who can use it, which national tax rules follow the goods, and how it compares with customs procedure 42 and release after transit.

Procedures
Duties & taxes
View glossary entry

EORI number: the identifier customs uses to know who you are

13 Aug 2026

What an EORI number is, who must have one, how it is formatted and obtained, how national requirements differ, and how to keep it valid.

Procedures
View glossary entry

EU Customs Data Hub: submit your data once, for the whole EU

26 Jul 2026

The EU Customs Data Hub is the central digital platform of the EU customs reform: a single online environment where businesses submit their goods and supply-chain data once, for customs…

Procedures
Millions of declarations, one platform: new Italian IT customs platform project

Millions of declarations, one platform: new Italian IT customs platform project

Massimo De Gregorio
Massimo De Gregorio
23 Mar 2026

The Italian national federation of customs brokers’ associations has approved an ambitious project to establish a proprietary digital platform underpinned by actual operational customs declaration data - comprising millions of…

Procedures
Country update
Customs Compliance & Risk Management, Issue 19, February / March 2023
Sandra Rinnert
Enrika Naujokė
Michael Lux
Classification
Procedures
Classify AI
Sanctions AI
Smart Taric AI