Glossar Active Refinement

An Active refinement is a ccc of the European Union. This applies to certain goods that are imported into the EU from non-EU countries exclusively for treatment in order to be re-exported after processing in a modified form.

With Active refinement a duty-neutral treatment of the concerned goods should be ensured. For this reason, these goods are not subject to customs formalities considering they are only temporarily in the EU. This also eliminates the need for import turnover tax. For this reason, this procedure also serves the international division of labour and supports affected companies in this way.

The Active refinement is divided into different forms of Community customs legislation:

Active Refinement – the Editing

In this form, the goods are retained individually. However, at least one of their previous characteristics is changed. A good example is textiles that are given a different colour but remain the same in size, material and cut.

Active Refinement – the Processing

In this form, the goods remain intact. However, the goods are combined with other components to form a new product so that they can no longer be separated.

As a result, the imported goods naturally also lose their individuality. Agricultural raw materials are an excellent example of this. These come into the EU as a raw product and are then processed into a food products.

Active Refinement – the Mending

This involves the repair of defective imported goods within Europe. For example, this may involve the replacement of worn parts.

Active Refinement – the Utilisation of Production Resources

The various means of production are used to refine certain goods for export. However, these are only received with their economic value and not substantially.

Active refinements and its two customs clearance procedures:

Active Refinement – the Non-Collecting Procedure

This procedure ensures that imported goods that are imported for inward processing purposes remain duty-free.

Active Refinement – the Duty Drawback Procedure

With this procedure, import duties are levied for the goods concerned. If proof of export is provided, the duties are refunded.