The outward processing regime allows temporary export of Romanian goods in order for these to be changed or modified and, subsequently, the import of the resulted goods, with total or partial relief of customs duties.
Note: The temporary export of Romanian goods meant for outward processing is subject to the same trade policy measures as permanent exports.
Romanian Companies with a contract with a foreign partner for outward processing may submit a request to the regional customs for authorization for outward processing regime.
Goods that cannot be included in the outward regime if they:
- Might give rise to reimbursements or repayments of import duties if exported;
- Have been imported subject to total relief of import duties in order to be used for a designated purpose, before being exported.
Important:
- Compensatory products are the result product of outward processing. The customs authority shall set the term for re-importation of the compensatory products. In certain circumstances the customs authority can extend the initial term upon the exporter's request;
- The efficiency rate represents the quantity or percentage of compensatory products obtained from a determined quantity of goods subject to outward processing. The customs authority states in the approval the efficiency rate or the method to determine it;
- The expenses of loading and unloading, insurance and transport costs of temporary export goods to the location for outward processing are not included in the goods value.