If the object of the outward processing operation is repair of goods under temporary export, with the payment of the repairing, the import of compensatory products is subject to partial exemption of customs duties.
The applicable customs duties is that of the compensatory products, but applied only to the value of the repairs.
The same arrangements may be applied when the outward processing regime is finalized by replacing a compensatory product with another of the same standard.
Note: Transport costs, loading and unloading costs and insurance (from the processing point and the Romanian border, at the return of the goods) are included in the value assessed for customs duties.