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Processing for Re-Export / Re-Import

Processing for Re-Export

This customs regime (Active Processing) allows manufacturing businesses to import raw materials from non-EU countries exempt from duties and taxes, process them into final products, and then re-export them outside the EU.

Its purpose is to support and promote exports to third countries while maintaining and improving the competitiveness of the EU manufacturing industry on a global level.

The Processing for Re-Export regime applies to individuals and businesses based within the EU. Companies outside the European Community may also benefit from this regime, provided that the processed goods are not of a commercial nature.

A license from the relevant customs authorities is required, with the submission of the necessary documents. The license is valid for three years, with the possibility of extension.

The Processing for Re-Export regime also includes the system of processing under customs control.

Processing for Re-Import

This specific regime (Passive Processing) allows your business, under certain conditions, to temporarily export EU goods to non-EU countries for processing and then re-import the final products, benefiting from partial or full exemption from import duties.

It provides the opportunity to take advantage of lower labor costs that may exist in non-EU countries, encourages the use of EU raw materials for the production of final products, so that the goods re-imported will benefit from more favorable customs treatment.

Additionally, within the provisions of the “fixed exchanges” system, there is the possibility of returning a product to a third country for repair or replacement with another product (replacement product).

To apply for the Processing for Re-Import regime, the issuance of approval is required, which is granted after reviewing the application and the supporting documents, provided that the specific processing action outside the customs territory of the Community does not harm the Community’s interests.

The duration of the approval is set for three years, with the possibility of extension, as is the case with the Processing for Re-Export regime (Active Processing).

National Consumption Tax Rates (E-liquids for Electronic Cigarettes)

E-liquids contained in electronic cigarette devices or in special refill containers or single-use vials intended for use in electronic cigarettes (with or without nicotine): €0.10 per milliliter.

Tax Warehouse (requires a guarantee of at least €5,000).

National Consumption Tax Rates (Coffee)

  • Roasted Coffee: €3 per kilogram of net weight.
  • Unroasted Coffee: €2 per kilogram of net weight.
  • Instant Coffee: €4 per kilogram of net weight.
  • Preparations based on coffee extracts, distillates, or concentrates, or containing coffee: €4 per kilogram of net weight in the final product.

Tax Warehouse (requires a guarantee of at least €5,000).

SCT Rates (Ethyl Alcohol and Alcoholic Beverages)

  • Ethyl Alcohol: €2,450 per hectoliter of pure ethyl alcohol.
    A reduced rate of 50% (€1,225) applies to ethyl alcohol intended for the production of ouzo or contained in tsipouro or tsikoudia.
  • Beer: €5 per degree PLATO per hectoliter of beer.
    A 50% reduced rate applies to beer produced by independent small breweries, provided their annual production does not exceed 200,000 hectoliters.
  • Intermediate Products: €102 per hectoliter of the final product, with exceptions such as Natural Sweet Wine, for which the rate is set at €51.
  • Wine (Table Wine, Sparkling Wine): €0 per hectoliter of the final product.
  • Fermented Beverages (other than wine and beer): €20 per hectoliter of the final product.

Tax Warehouse (requires a guarantee of at least €180,000).

The SCT on cigarettes is structured as follows:

a) Fixed Tax: €82.50 per thousand (1,000) cigarettes (1 tax unit), which is the same for all cigarette categories.

b) Proportional Tax: 26% of the retail price per thousand (1,000) cigarettes (1 tax unit), which is also the same for all cigarette categories.

The total amount of SCT calculated under the above cases (a) and b) cannot be less than €117.50 per thousand (1,000) cigarettes (1 tax unit).

  • Cigars and Cigarillos: 35% of the retail price per kilogram.
  • Fine-Cut Tobacco (intended for the production of hand-rolled cigarettes): €170 per kilogram of net weight.
  • Other Smoking Tobacco (such as pipe tobacco or shisha tobacco): €156.70 per kilogram of net weight.

Tax Warehouse (requires a guarantee of at least €235,000).