The term refining transportation describes a customs-legal procedure during which products or raw materials are exported from one economic space and are refined in a foreign economic space (further processing/finishing). After this process, the goods are imported back into the economic space of the product's origin.
Brief description
Refining transport is carried out under special customs-legal preconditions, so that during re-entry they are subject to reduced or no customs duties that were required during export.
An example for classical refining transport is the shipment of textiles and fabrics for further processing into finished garments. In this case, the exported material is completely consumed during processing and a new product is created.
