Treatment under Customs supervision
Production processes exist in which import duties are due on the imported raw materials but not on the end products. To make this kind of production processes economically feasible inside the EU, treatment under Customs supervision is possible. This allows the raw materials to be imported free of import duties, on the condition that these materials are used in a specified production process that results in goods for which no or reduced import duties are levied. For this, a customs permit is necessary, for which various administrative guarantees are required.