The statistical procedure makes it possible to classify imports
and exports by various categories (extra-EU trade only).
SP 1
normal imports and exports: mainly goods exported definitively and
released into free circulation,
either directly or via a customs warehouse
SP 3
imports after/exports for outward processing. Exports for outward
processing and imports which have undergone outward processing. Outward
processing makes it possible to export goods temporarily for processing
and to import the compensating products with a full or partial exemption
from duties and levies.
SP 5
imports for inward processing and exports which have undergone inward
processing,
suspension system (1).
SP 6
imports for inward processing and exports which have undergone inward
processing,
drawback or repayment system (2).
SP 7
textiles: imports after/exports for outward processing. Exports
for outward processing and imports which have undergone outward processing.
Outward processing makes it possible to export goods temporarily for processing
and to import the compensating products with a full or partial exemption
from duties and levies. The "textiles" variant, introduced in 1995, concerns
only certain textile products or clothing.
SP 4
Total (DEFAULT for intra- and extra-EU trade)
(1) Inward processing makes it possible to import goods temporarily
so that they can be processed (assembly, transformation etc.) and the resulting
products exported, while benefiting from an exemption of duties, levies
and/or checks carried out under the trade policy normally applicable to
imported goods. The "suspension" system covers non-Community goods, generally
destined for re-export outside the Community's customs territory as compensating
products, without the goods being subject to import duties or trade policy
measures.
(2) Inward processing makes it possible to import goods temporarily
so that they can be processed (assembly, transformation etc.) and the resulting
products exported, while benefiting from an exemption of duties, levies
and/or checks carried out under the trade policy normally applicable to
imported goods. The "drawback system" - or repayment system
- covers goods in free circulation, with a reimbursement of or rebate on
import duties payable on the goods if they are exported outside the Community's
customs territory as compensating products.
Note: Inward and outward processing procedures are independent of the nature
of the transaction concerned (purchase/sale, processing under contract,
etc.). In fact, part of the flow of goods for processing, in the economic
sense of the term, is included under SP1 normal imports and exports.