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Processing on the customs territory


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Processing on the customs territory - a customs procedure according to which certain goods may be removed from the customs territory of a Member with conditional exemption, fully or partially, from the payment of import duties and taxes, or in relation which the duty is subject to refund on the basis that such goods are intended for production, processing or restoration and subsequent removal1.

  1. Protocol amending the Marrakesh Agreement establishing the World Trade Organization, as amended on 2017-09-04, Article 10. ↩

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