Processing and re-exporting

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If you are importing goods from outside EU that you intend to process and then export, you can claim Inward Processing Relief (IPR). There are two methods of duty relief – suspension and drawback. IPR suspension allows you to import and process the goods while suspending duty and VAT payments. With IPR drawback, duty and VAT is paid on importation but can be reclaimed. You must be authorized by the authorities to claim these reliefs.

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