Temporary import Goods can be temporarily imported for, for example, demonstration purposes. If such a product is liable to import…

Treatment under Customs supervision Production processes exist in which import duties are due on the imported raw materials but not…

Outward Processing Relief Outward processing relief (OPR) is the opposite of IPR. For example, textiles are exported to a country…

Inward Processing Relief Inward processing relief (IPR) can best be explained by means of an example. Suppose a manufacturer has…

  Duty exemptions – Customs warehouse Companies that trade globally often open a warehouse in a European country from which…