You can export products from your customs territory for further processing in a third country. You can claim trade preferences for the processed product components as soon as you import these compensating products back into your customs territory. To do so, however, you have to state your intent to re-import the temporarily exported products at the time of export, by specifying outward processing instead of export as the customs process in the customs declaration.
When you transfer product components to outward processing for temporary export, the system registers the item details from the customs declaration in inventory management for outward processing and sets the re-import deadline. Inventory management enables you to document the link between the temporarily exported products from the customs declarations for outward processing and the items from the customs declaration for release to free circulation, with which you end the outward processing.
1. You save a billing document for a goods receipt in your feeder system, in which the product from a document item and the consignee have the relevance flag for outward processing in the master data.
2. The system forwards the document data to SAP Customs Management via the standard interface, in accordance with your settings.
3. The system creates an entry in the overview list in SAP Customs Management.
a. You can create an export customs declaration manually.
b. You have configured Customizing to automate the creation of customs export declarations. To process these automatically created customs declarations further, follow the directions for processing any other customs declaration.
4. You can process the customs declaration for transferring the products to outward processing just like you process any other export customs declaration. The regulations regarding the necessary documents and evidence, as well as the relevant trade policies, are identical between the two procedures. The following information at item level is particularly important for outward processing, however:
a. The product names in the General Data tab page of the customs declaration must agree with the names listed in the authorization, as only these products can be released subsequently to free circulation.
b. The Documents tab page must contain a document for the processing note for each document item that you want to temporarily export with a customs export declaration for outward processing. Customs authorities in the European Community require the INF2 form for each item. The form must have sequential numbering, which is assigned by the customs authorities and must be free of gaps. To simplify assignment, you can use the input aid for numbering on the Communication tab page at header level. If the tab page contains a relevant message, you can call the entry aid and start numbering. If you use the data from the entry aid, the system creates the necessary document automatically and assigns the sequence number.
Although the German customs authorities' electronic customs system supports electronically submitted customs export documents, customs declarations for temporary export for outward processing must be submitted in printed form.
A customs declaration can include both items for final export and items for temporary export for outward processing, although the customs authorities request electronic processing of the former and paper-based processing of the latter. This is possible because the respective target procedure is specified at header level. You can define the required messages for the communication process for each target procedure in Customizing for the communication processes – for example, the electronic message for final export and the printed message for transfer to outward processing in Germany. The system locates the electronic message to declare the export items, which you can send to the customs authorities on the Communication tab page. The system also provides the printed messages for printing the customs declaration for outward processing. The electronic message only contains the export items, while the printed message contains the items for outward processing.
5. As soon as the items are released, the system records the items from the customs declaration for transfer to outward processing as items in temporary export in inventory management for outward processing.
6. The correct customs duty calculation lets you claim the trade preference for the re-import of compensating products after outward processing. At the time of the temporary export, you calculate the value of the materials provided, based on the goods values for the exported components, which is material for customs duty calculation of the corresponding customs declaration upon re-import. The system uses the value of the goods provided in customs duty calculation at the time of re-import through release to free circulation, to obtain the trade preference after outward processing. It also adopts the data from the customs declaration in the monitoring functions for outward processing. The specific document data for outward processing can no longer be changed after you save the customs declaration.
7. If your country requires you to enter values and quantities in the authorization for the outward processing, the system subtracts the respective quantities in the document items from the authorization quantities based on the customs declaration for transfer to outward processing.
8. You need a processing note within the European Union to enable monitoring of outward processing, which consists of copy 3 of the Single Administration Document and the INF2 information sheet. Based on these documents, the customs authorities define the re-import period, within which you have to re-import the components for outward processing. You can display the re-import periods and all transactions for an INF2 in the monitoring functions.
9. As soon as you submit a customs declaration for releasing the compensating products with the exported product components to free circulation, the system matches the stock list based on the utilized identification verification and releases the decreased authorization quantities.