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Inward Processing Relief (IPR)

IPR provides relief to promote exports from the European Union (EU) and assist EU processors to compete on an equal footing in the world market. Duty is relieved on imports of non-EU goods which are processed in the EU and re-exported. It can provide relief from customs duty, specific customs duty (previously CAP charges), anti-dumping duty, countervailing duty. Processing can be anything from repacking or sorting goods to the most complicated manufacturing.

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