The inward processing arrangements are concluded, for foreign goods, when compensatory products or goods are in the same condition are the object of a customs declaration for a new destination.

This declaration together with a request for re-export should be registered at the customs office where the operation was registered first or at any other customs office that is written on the authorization for inward processing.

Re-export can be done for the entire quantity of products or only for a part according to the consumption note of the exporter.

Such a justification should contain the following information:

• Quantity by type of foreign goods with the amount of investment stated on the customs declaration;
• Code from the Combined Nomenclature of Foreign Goods;
• Customs valuation of foreign goods and level of customs duties and of other import taxes;
• The type and quantity of compensatory products;
• Value of substitute products where the regime is completed on the basis of value;
• Total sum due for customs duties and other import taxes for the quantity of goods originally imported.

• Commercial invoice;
• Specification of invoice;
• Documents proving the origin of goods (as appropriate);
• Copy of the documents from inward processing imported goods:
  • Customs declarations of temporary admission;
  • Proforma Invoice for temporary import;
  • Authorization for inward processing;
  • Declaration of currency payment;
  • Statement justifying reduction in number of goods (consumption note);
  • Copies of the customs declarations after partially liquidations, the moment the temporary import is finalized;
  • Request to customs.

The same type of Proforma stating:

• Reason for export: RETURN FROM DEMONSTRATIONS (or other).