Under active inward processing, non-Union products are imported into the Union customs territory so that they can be further processed or finished here.

While undergoing inward processing, the non-Union goods so imported are being exempted from import duties.

Placing goods under the inward processing procedure is subject to an approval which may be applied for and granted either in advance or in the process of entering the goods for the procedure.

Following the inward processing, the finished goods may, for instance, be re-exported or released for free circulation.