EGC Customs T-589/24: No partial exemption from import duties in outward processing

Import duty exemption under OPR requires prior export at authorised customs office

The Belgian customs administration has clarified that to qualify for import duty exemption under Outward Processing Relief (OPR), the goods must have been previously exported from an authorized customs office.
This clarification specifically targets situations where goods are exported directly from a factory or an unauthorized location, emphasizing that such exports will not permit duty-free re-importation, even if the processing occurs outside the EU.
Businesses utilizing OPR should review their export processes to ensure compliance, as failure to export from an authorized customs office will result in import duty being levied upon re-importation into the EU.

A German company (A-GmbH) with an outward processing authorization to process crude groundnut oil in Switzerland had its application for partial exemption from import duties rejected by German customs (HDK C) because it declared the temporary export goods (crude groundnut oil purchased in the Netherlands) to a Dutch customs office, not one of the German offices designated in its authorization.
The German court referred questions to the Court of Justice of the European Union regarding whether such a declaration to an undesignated customs office precludes partial exemption under outward processing, and the case was subsequently referred to the General Court.
The General Court ruled that applying partial exemption from import duties under the outward processing procedure (both under Article 145(1) CCC and UCC) is contrary to EU law if the temporary export goods were declared to a customs office not designated in the authorization, specifically mentioning the declaration to a Dutch office of placement in this case.