By placing imported goods under Processing under Customs Control (PCC) arrangements for processing in the European Union (EU), you may be able to obtain relief from customs duty, agricultural levies, and other Common Agricultural Policy charges when you declare the processed goods to free circulation. You may be able to pay a lower amount of customs duty when the goods are released to free circulation if the duty rate applicable to the processed products is less than the rate applicable to the imported goods.
To determine whether you can obtain a duty advantage from using PCC you will need to check the Tariff classification of your imported goods and processed products and compare the duty rate applicable to them. However in calculating the duty advantage you will need to take into account the customs duty on the processed products will be based on the customs value of those products, ie the value will include any processing costs incurred in the EU.
This guide helps you to find out whether the raw materials you import and goods you manufacture from them are eligible, and shows you how to use the procedure.