- On re-importation, the finished product is subject to commercial policy measures (e.g. quantitative limits), except in the case of repairs or where the goods have retained the EU origin due to the rules of origin.
- Outward processing is applicable to Union goods.
Authorisation for the use of outward processing
The application of outward processing requires a customs authorisation. There are three different types of authorisations:
- single authorisation – covers different Member States in case outward processing and re-importation is applied in different Member States;
- standard authorisation – an authorisation valid in one Member State;
- the authorisation granted on the basis of a customs declaration – an authorisation granted for single corrective actions.
A person of the EU can apply for the authorisation if he or she is a processor or arranges processing and whose main accounting is located in Estonia.
Preconditions for applying for the authorisation:
- the goods to be exported are identifiable in the ready-to-use product (excluding equivalent goods or standard exchange);
- records of processing enables customs supervision;
- no export refunds or other incentives specified in Article 259 (2) of UUC are applied to the goods to be exported.
Obligations of authorisation holder
- Correct formalisation of export and import documents and proper completion of the customs declaration.
- Keeping proper records of goods.
- Correct calculation and payment of import duties.
- Notifying the customs authorities of changes in the relevant data.
Procedure
Repair of goods free of charge under a guarantee contract — neither customs duty nor value added tax upon release for free circulation (Article 260 (1) UUC).
Repair and processing of goods — the amount of import duty is generally calculated on the basis of the cost of the processing operation (Article 86 (5) UCC), which includes loading, transport and insurance costs related to the import of the goods up to the border of the European Union (Article 71 (1) e) UCC). VAT is paid on the basis of processing costs which include loading, packing, transport and insurance costs incurred both on export from Estonia to the place of processing and on re-import to the first place of destination in Estonia (subsection 5 of § 13 of the Value Added Tax Act). VAT can also be paid on the VAT return (form KMD).
The value added tax is paid based on the processing costs, which includes all loading, transport and insurance costs, both on the export of goods from the border of Estonia to the processing place and on the import of goods up to the border of Estonia.
Where a specific import duty is applied to processed products, the amount of customs duty is calculated pursuant to Article 75 of Delegated Regulation:
[(the customs value of the processed product– the statistical value of the exported goods) × the amount of import duty applicable to the processed products] ÷ the customs value of the processed products.
Osalise või täieliku impordimaksuvabastuse saamiseks tuleb kaup suunata välistöötlemise protseduurile olenemata Komisjoni rakendusmääruses (EL) nr 2020/1197 toodud lävendist (kauba väärtus 1000 eurot või kauba kaal 1000 kg).
Eelnevalt taotletud loa korral tuleb protseduurile suunav tollideklaratsioon esitada loale märgitud protseduuri alustavale tolliasutusele.
References to supporting documents are indicated in the customs declaration (box 44 in the declaration processing system Complex) and at the request of the customs, the following documents must be submitted:
- a document certifying the value of goods (invoice or pro forma invoice);
- authorisation for the use of outward processing procedure — in the case of a standard and single authorisations;
- viide teabeleht INF numbrile, dokumendi kood C710 – loaga sätestatud juhul (see the instruction (in Estonian)).
The customs may request the submission of other relevant documents.
The holder of the authorisation or the person who obtained the consent of the holder of the authorisation submits a customs re-importation declaration in the import customs declaration processing system Impulss (Article 259 (1) UCC).
Impulsis deklaratsiooni täitmise juhend
Deklareerida saab profiilil „H1“ või kasutada lihtsustusi:
- „I1A“ – kui on väljastatud SDE luba, mis seotud OPO loaga, või
- „I1B“ – eelneva loata.
Impulsi andmeväljad, millele tähelepanu pöörata
| Andmeelemendid | Ühtne, tavaline või tollideklaratsiooni alusel antud luba |
|---|---|
| Eelnevad dokumendid ja mahakandmine 1201002000–1201001000 |
|
| Lisadokumendid ja mahakandmine 1203002000–1203001000 |
|
| Tolliotsused 1212002000–1212080000 |
|
| Protseduur 1109001000 |
|
| Eelnev protseduur 1109002000 |
|
| Lisaprotseduur 1110000000 |
Lisakoodide korral „B02" ja „B03" maksude käsitsi arvutamist tõendav dokumenti ei esitata ning koodile 4004 ei viidata. |
Warranty repair
Warranty repairs are deemed to be repairs free of charge due to contractual or statutory warranty obligations or manufacturing defects.
If the defect was already taken into account before the goods were first released for free circulation, there is no warranty repair (e.g. goods that have been discounted due to defects).
The delivery of goods for guarantee repair purposes outside the customs territory of the Union is subject to outward processing since the use of the outward processing procedure allows the goods to be reimported free of duty (exemption from customs duty pursuant to Article 260 (1) of UCC, exemption from value added tax pursuant to subsection 13 of § 5 of the Value Added Tax Act).
If the goods have been conveyed to warranty repairs without an outward processing procedure (e.g. with a traveller, postal consignment, export customs procedure, etc.), the re-importation may still qualify for tax relief if the outward processing authorisation is applied for retrospectively (Article 211 (2) UCC).
In the case of goods of a non-commercial nature (eraisikult saadetisega teisele eraisikule saadetav kaup (Article 5 (21) of Delegated Regulation)), a retrospective authorisation can be applied for on the basis of a customs declaration (Article 163 (1) f) of Delegated Regulation).
The retrospective authorisation is issued if the customs authorities are satisfied that the goods concerned are the same goods that had previously been sent to warranty repairs.
The customs declaration for outward processing is not drawn up retrospectively.
Where a retrospective authorisation for outward processing is not issued, the import duties applicable to the goods are payable when the goods are released for free circulation.
Legal basis
Regulation of the Minister of Finance No 37 of 19 June 2017
Further information
Last updated: 05.01.2024
