PROSTE CŁO · SPECIAL CUSTOMS PROCEDURES

Outward processing

Export for processing.
Return with the paperwork in order.

Sending Union goods outside the EU for repair, assembly or processing? Agree the customs formalities before dispatch. We help prepare outward processing and the documents needed for the planned re-import.

Discuss your case with a customs agent How does the service work?

Diagnosis and repair of a machine component before its return from servicing — EXPERIENCED PEOPLE. DIGITAL TOOLS.Repair, assembly and processing abroad.
Export and planned return of the goods.

WHEN SHOULD YOU DISCUSS THIS PROCEDURE?

Union goods processed outside the European Union.

Outward processing allows Union goods to be temporarily exported outside the EU customs territory for operations such as processing, assembly or repair. Processed products may be released for free circulation with full or partial relief from import duty if the procedure’s conditions are met. Plan customs clearance before export.

Equipment repair

Servicing a machine, tool or component outside the EU. We agree identification methods and documents showing repair costs.

Processing and assembly

Goods sent to an overseas contractor for specified work. We help link export documents to the processed products.

Specialist technology

A process carried out by a supplier outside the EU. We discuss the work, deadlines and planned subsequent movement of the goods.

CONDITIONS AND PREPARATION

Prepare the export with re-import in mind.

Before the operation, we check documents and the implementation plan, identify points to clarify and prepare a service quote.

Authorisation and operation details

We check eligibility, the work involved and the appropriate authorisation. Not all goods and operations qualify for outward processing. Send the contract or planned service description before dispatch.

Identifying goods and products

Serial numbers, photos, specifications and earlier documents help connect the returning product to the exported goods. Depending on the process, information on the quantity of products obtained is also needed.

Processing costs and warranty repairs

Relief and duty calculation depend on the operation. A free warranty or defect repair may qualify for full customs duty relief if the requirements are met. This does not automatically remove VAT; tax treatment must be checked separately.

Replacement and exchange of information

Standard exchange, prior importation or equivalent goods require separate conditions to be met. The INF requirements or other permitted electronic information exchange are established for the specific authorisation and operation.

Export documents matter when equipment returns.

Sending a parcel marked “for repair” does not replace customs formalities. We first agree the export method, identification documents and data needed on return. If the goods are already abroad, send available documents so we can assess the next steps.

Send your case details

HOW DOES IT WORK?

From first contact to the agreed customs formalities.

Send documents electronically and discuss the details with an experienced customs agent. We agree the service scope and information needed at each stage.

01
Describe the work abroad
Provide equipment or material details, contractor, country and expected processing costs.
02
We agree the export arrangements
We discuss authorisation, identification, timing and customs service scope.
03
We handle export and the planned return
We prepare the agreed customs declarations and identify documents to obtain from the contractor.
04
We check documents and charges
We link export data to the work records and check the agreed customs formalities for completion.

DOCUMENTS FOR FIRST CONTACT

Send what you already have.

You do not need to assemble everything before enquiring. Describe the operation and attach available materials. We identify missing documents and data needed for a quote.

We send an authorisation template after agreeing cooperation details and signing the contract. The signed authorisation is needed for customs clearance.

Goods details and identificationDescription, CN codes, quantities, value, serial numbers, photos and specifications.
Work scope and contractorRepair, processing or assembly contract; country, service address and planned return date.
Costs or warranty termsQuote, service invoice, material costs, warranty or proof of free repair.
Customs and commercial documentsAuthorisation, export customs declaration, MRN and transport documents, if available.

CUSTOMS AGENCY KNOWLEDGE AND PRACTICE

More detail in our guides.

This service page covers the essentials for starting cooperation. Our blog explores procedure options and practical issues in more detail.

PROSTE CŁO GUIDE

Outward processing – a special customs procedure

Outward processing conditions, operations, replacement and documentation.

Read the guide PROSTE CŁO GUIDE

Inward processing – a special customs procedure

Learn about the reverse situation: processing non-Union goods in the EU.

Read the guide

QUESTIONS AND ANSWERS

Outward processing in practice.

Does a warranty repair always mean no charges?

Do not assume this. A free repair may qualify for full duty relief, but its basis and correct procedure must be confirmed. VAT and other costs are checked separately.

Must the goods always be brought back?

Plans may change. Legislation and the authorisation determine import relief conditions, deadlines and formalities. Discuss a change with a customs agent before taking further action.

How does it differ from inward processing?

Outward processing sends Union goods outside the EU for processing. Inward processing brings non-Union goods into the EU for processing. Direction and customs status determine the formalities.

The goods are already being serviced abroad. Can I contact you?

Yes. Send export documents, work details and the return plan. We assess the situation and options; we do not assume the procedure can automatically be applied retrospectively.

LET’S DISCUSS YOUR CASE

Outward processing – ask about support.

Describe the goods, country, repair or processing and planned return. State whether the goods are still in Poland or already exported.

Attach up to three PDF, JPG or PNG files, up to 5 MB each. Larger files can be sent later. We quote once we understand the scope.

You can also email prosteclo@prosteclo.com.

RELATED SERVICES

Explore other procedures.

Resources and current rules

Information checked on 27 October 2026. Conditions are assessed for the goods, operation and authorisations held.