Inward processing means to have the goods put to one or more transformation or processing operations in Romania such as:
- Foreign goods meant for re-exportation outside the Romanian customs territory, as ready made products, without import duties payments or imposing trade policy measures on them - suspension mode;
- Imported goods, introduced into the trade circuit, if exported from Romania as ready made products (import taxes are paid and returned when export operations are finished) - reimbursement mode.
Inward processing regime is authorized by the Customs Regional board for the district in which their headquarters are situated, on the basis of a request for approval of inward processing regime.
The request should present in detail all aspect of the processing operation including the locations where these are about to take place.