{"id":7987,"date":"2026-04-21T14:15:59","date_gmt":"2026-04-21T14:15:59","guid":{"rendered":"https:\/\/customscomplete.com\/?p=7987"},"modified":"2026-04-21T14:17:10","modified_gmt":"2026-04-21T14:17:10","slug":"perfeccionamiento-activo-cbam","status":"publish","type":"post","link":"https:\/\/customscomplete.com\/es\/cbam-inward-processing\/","title":{"rendered":"CBAM Perfeccionamiento activo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7987\" class=\"elementor elementor-7987\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba538d7 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba538d7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58e2ebf\" data-id=\"58e2ebf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abaa949 elementor-widget elementor-widget-heading\" data-id=\"abaa949\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CBAM INWARD PROCESSING:<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c113461 elementor-widget elementor-widget-heading\" data-id=\"c113461\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to Manage CBAM If You Import Materials for Processing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0071dc8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0071dc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If your business imports steel, aluminium, cement or other goods covered by the\u00a0<strong>Carbon Border Adjustment Mechanism (CBAM)<\/strong>\u00a0solely to\u00a0<strong>process them, manufacture with them or transform them<\/strong>, EU legislation offers a practical tool:Inward Processing for\u00a0<strong>CBAM<\/strong>\u2011covered goods.<\/p><p>This regime allows you to suspend the requirement to pay import duties and, in many cases, VAT at the point of entry into the EU, and conditions the application of <a href=\"https:\/\/carboncomplete.com\/cbam-2026\/\">CBAM<\/a> on the moment when the final product is\u00a0<strong>released for free circulation in the EU market<\/strong>.<\/p><p>In this article, we explain what Inward Processing is, in which cases\u00a0applies and how it can help you organise your import and processing operations in line with EU rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aab143 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"1aab143\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-genderless&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h3&quot;],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tWhat We\u2019ll Cover in This Blog\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__1aab143\" aria-expanded=\"true\" aria-label=\"Abrir la tabla de contenidos\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__1aab143\" aria-expanded=\"true\" aria-label=\"Cerrar la tabla de contenidos\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__1aab143\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e98ee5 elementor-widget elementor-widget-image\" data-id=\"9e98ee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/customscomplete.com\/wp-content\/uploads\/2026\/04\/CBAM-inward-processing-1024x536.png\" class=\"attachment-large size-large wp-image-7994\" alt=\"CBAM inward processing\" srcset=\"https:\/\/customscomplete.com\/wp-content\/uploads\/2026\/04\/CBAM-inward-processing-1024x536.png 1024w, https:\/\/customscomplete.com\/wp-content\/uploads\/2026\/04\/CBAM-inward-processing-300x157.png 300w, https:\/\/customscomplete.com\/wp-content\/uploads\/2026\/04\/CBAM-inward-processing-768x402.png 768w, https:\/\/customscomplete.com\/wp-content\/uploads\/2026\/04\/CBAM-inward-processing-18x9.png 18w, https:\/\/customscomplete.com\/wp-content\/uploads\/2026\/04\/CBAM-inward-processing.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c025466 elementor-widget elementor-widget-heading\" data-id=\"c025466\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. What Does Inward Processing Do?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cde1ebe elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cde1ebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Inward Processing is a\u00a0<strong>special customs procedure of the EU<\/strong>\u00a0that allows:<\/p><ul><li>To import\u00a0<strong>non\u2011Union goods<\/strong>.<\/li><li>To process, transform them or use them as raw material in manufacturing.<\/li><li>And then\u00a0<strong>re\u2011export the resulting product<\/strong>\u00a0or release it for free circulation in the EU,\u00a0<strong>without paying import duties at the moment of entry<\/strong>.<\/li><\/ul><p>While the goods remain under this regime:<\/p><ul><li><strong>Import duties are suspended<\/strong>.<\/li><li>In many cases,\u00a0<strong>VAT is not paid<\/strong>\u00a0at the import stage.<\/li><li><strong>CBAM reporting and payment are not triggered<\/strong>\u00a0on import, as CBAM applies to covered goods only when they are\u00a0<strong>released for free circulation in the EU market<\/strong>.<\/li><\/ul><p>The CBAM calculation is therefore shifted to the moment when the final product is released for free circulation, based on the quantity and emissions of the\u00a0<strong>CBAM\u2011covered input material<\/strong>\u00a0used.<\/p><p>To learn more about how Inward Processing works in practice, visit our dedicated blog <a href=\"https:\/\/customscomplete.com\/inward-processing\/\"><strong>here<\/strong><\/a>.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd0c665 elementor-widget elementor-widget-heading\" data-id=\"cd0c665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. How CBAM Inward Processing Works<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dada352 elementor-widget elementor-widget-text-editor\" data-id=\"dada352\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Inward Processing for CBAM\u2011covered goods is particularly useful for:<\/p><ul><li>Industrial plants that import steel, aluminium, cement, fertilisers or other CBAM\u2011covered goods.<\/li><li>Manufacturers of metal parts, tubes, profiles, structures, reinforced concrete elements and prefabricated components.<\/li><li>Businesses that, after importing,\u00a0<strong>transform the materials and then re\u2011export the final product outside the EU<\/strong>.<\/li><\/ul><p>In these cases, the regime allows:<\/p><ul><li>A temporary reduction in the fiscal burden of importing (duties and, in many cases, VAT).<\/li><li>A more streamlined CBAM management, avoiding reporting on every shipment of raw material, as the obligation is triggered only at the moment of\u00a0<strong>release for free circulation<\/strong>.<\/li><li>Better predictability of cash\u2011flow linked to carbon\u2011related obligations.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1475a0d elementor-widget elementor-widget-heading\" data-id=\"1475a0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Practical Example: Steel Turned Into Tubes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b85b33 elementor-widget elementor-widget-text-editor\" data-id=\"6b85b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Imagine the following scenario:<\/p><ul><li>A factory in Spain\u00a0<strong>imports hot\u2011rolled steel coils from China<\/strong>\u00a0(a CBAM\u2011covered product).<\/li><li>The aim is to\u00a0<strong>transform that steel into welded tubes<\/strong>\u00a0and then\u00a0<strong>sell them to a customer in Turkey<\/strong>, without the final product ever entering the EU market.<\/li><\/ul><p><strong>Steps:<\/strong><\/p><ol><li>The steel is\u00a0<strong>non\u2011Union goods<\/strong>\u00a0(originating outside the EU).<\/li><li>The company obtains\u00a0<strong>authorisation for Inward Processing<\/strong>\u00a0for its plant.<\/li><li>On import, the steel is declared\u00a0<strong>under the CBAM inward processing procedure<\/strong>, without being released for free circulation in the EU.<\/li><li>During processing, the steel is stored, cut and transformed into tubes under the IP regime.<\/li><li>The final product\u00a0<strong>is exported to Turkey<\/strong>; it\u00a0<strong>never enters the EU market<\/strong>.<\/li><\/ol><p><strong>Result:<\/strong><\/p><ul><li>The steel is not released for free circulation in the EU \u2192\u00a0<strong>no import duties are paid<\/strong>, and in many cases\u00a0<strong>no VAT is charged<\/strong>\u00a0on import.<\/li><li>As the finished product never enters the EU market \u2192\u00a0<strong>CBAM is not triggered<\/strong>\u00a0under CBAM inward processing, because CBAM obligations apply only to covered goods released for free circulation in the EU.<\/li><\/ul><p>In this case, \u00a0Inward Processing for CBAM\u2011covered imports is used as a\u00a0<strong>customs\u2011design tool<\/strong>: it organises the import and processing phase according to the real destination of the product.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c09e8 elementor-widget elementor-widget-heading\" data-id=\"34c09e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. CBAM Inward Processing When the Final Product Enters the EU<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d49344b elementor-widget elementor-widget-text-editor\" data-id=\"d49344b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In other cases, the final product <strong>does enter the EU market<\/strong>. For example:<\/p><ul><li>You import steel \u2192 transform it into metal parts \u2192\u00a0<strong>sell them to a constructor in the EU<\/strong>.<\/li><\/ul><p><strong>In this scenario:<\/strong><\/p><ul><li>Inward Processing\u00a0<strong>does not remove the legal obligation under CBAM<\/strong>, but\u00a0<strong>conditions when it is activated<\/strong>.<\/li><li>The calculation is carried out on the\u00a0<strong>quantity of CBAM\u2011covered input material<\/strong>\u00a0used when the final product is\u00a0<strong>released for free circulation in the EU<\/strong>, based on its embedded carbon footprint.<\/li><\/ul><p><strong>Benefits:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08ec788 elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"08ec788\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CBAM is managed at the moment the material actually enters the EU market.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You do not need to report CBAM for each import of raw material, but can organise it in a structured way aligned with your operations, within the inward processing framework for CBAM-covered imports.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdde044 elementor-widget elementor-widget-heading\" data-id=\"bdde044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Key takeaway: two main scenarios for inward processing for CBAM\u2011covered goods<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-502286a elementor-widget elementor-widget-text-editor\" data-id=\"502286a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>If you import CBAM\u2011covered materials (steel, aluminium, cement, etc.)\u00a0<strong>only for processing<\/strong>\u00a0and the\u00a0<strong>final product is re\u2011exported outside the EU<\/strong>, CBAM is typically\u00a0<strong>not triggered<\/strong>\u00a0on that input material.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05ba9d8 elementor-widget elementor-widget-text-editor\" data-id=\"05ba9d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>If the\u00a0<strong>final product is released for free circulation in the EU<\/strong>, CBAM applies on the\u00a0<strong>CBAM\u2011covered input material used<\/strong>, not on every import shipment.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2b74d1 elementor-widget elementor-widget-heading\" data-id=\"f2b74d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. Operational Preparation Under CBAM Inward Processing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b69244c elementor-widget elementor-widget-text-editor\" data-id=\"b69244c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To ensure that inward processing for CBAM\u2011covered goods\u00a0functions effectively in relation to CBAM, the following is key:<\/p><ul><li>Apply for and manage the\u00a0<strong>authorisation for Inward Processing<\/strong>\u00a0at the transformation plant, complying with customs requirements on controls, supervision and traceability.<\/li><li>Establish\u00a0<strong>clear and verifiable traceability<\/strong>\u00a0from the import of raw material to the final product, both for customs and for\u00a0<strong>CBAM\u2011related reporting under CBAM inward processing<\/strong>.<\/li><li>Ensure that the\u00a0<strong>customs procedure and any relevant information code<\/strong>\u00a0(for example, the CBAM\u2011related code as set out by national customs rules) are applied correctly wherever applicable.<\/li><li>Assess whether your business model allows\u00a0<strong>re\u2011exporting the final product outside the EU<\/strong>, so that, in those cases,\u00a0<strong>CBAM is not triggered<\/strong>\u00a0within the\u00a0<strong>CBAM inward processing<\/strong>\u00a0regime.<\/li><\/ul><p>Only when the final product is\u00a0<strong>released for free circulation in the EU market<\/strong>\u00a0does the obligation to manage CBAM on the\u00a0<strong>CBAM\u2011covered input material used<\/strong> come into play, within the framework of\u00a0inward processing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab6e43 elementor-widget elementor-widget-heading\" data-id=\"1ab6e43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. How Customs Complete Helps With CBAM Inward Processing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25a28d6 elementor-widget elementor-widget-text-editor\" data-id=\"25a28d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Customs\u2011Complete offers\u00a0<strong>Inward Processing (IP) services<\/strong>\u00a0focused on:<\/p><ul><li>Assessing whether your business <strong>meets the conditions<\/strong> for\u00a0inward processing for CBAM\u2011covered and can benefit from this regime.<\/li><li>Designing and implementing the customs\u2011operational workflow so that\u00a0<strong>CBAM inward processing<\/strong>\u00a0is applied consistently with your production process and EU rules.<\/li><li>Helping you integrate this structure with\u00a0<strong>CBAM\u2011compliant reporting<\/strong>, so that your emissions disclosures and certificate usage align with the actual quantity of CBAM\u2011covered material used.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-520a60b elementor-widget elementor-widget-heading\" data-id=\"520a60b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4296436 elementor-flip-box--effect-flip elementor-flip-box--direction-up elementor-widget elementor-widget-flip-box\" data-id=\"4296436\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\t1.\tWhat is CBAM inward processing?\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tCBAM inward processing means placing CBAM\u2011covered goods under the EU\u2019s Inward Processing customs regime. During the regime, import duties are suspended and CBAM is aligned with the final release\u2011for\u2011free\u2011circulation moment of the processed product in the EU.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eb66cd elementor-flip-box--effect-flip elementor-flip-box--direction-up elementor-widget elementor-widget-flip-box\" data-id=\"8eb66cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\t2.\tDoes CBAM always apply when I import under Inward Processing?\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tNo. If the processed product is re\u2011exported from the EU and never released for free circulation, CBAM is generally not triggered. CBAM typically applies when the final product or the CBAM\u2011covered materials are released for free circulation in the EU market.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-572abc3 elementor-flip-box--effect-flip elementor-flip-box--direction-up elementor-widget elementor-widget-flip-box\" data-id=\"572abc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-flip-box\" tabindex=\"0\">\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__front\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"elementor-flip-box__layer__title\">\n\t\t\t\t\t\t\t\t3.\tCan businesses other than manufacturers use CBAM inward processing?\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"elementor-flip-box__layer elementor-flip-box__back\">\n\t\t\t<div class=\"elementor-flip-box__layer__overlay\">\n\t\t\t\t<div class=\"elementor-flip-box__layer__inner\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-flip-box__layer__description\">\n\t\t\t\t\t\t\tYes. Any economic operator that imports CBAM covered goods under Inward Processing and performs an authorised processing operation (including transformation, mixing or blending) can use the regime, provided they meet the customs and traceability requirements of Inward Processing.\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-244c4d9 elementor-widget elementor-widget-text-editor\" data-id=\"244c4d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you import steel, aluminium, cement or other CBAM\u2011covered goods for processing?<br \/><a href=\"https:\/\/customscomplete.com\/contact-us\/\"><strong>Contact\u00a0us<\/strong><\/a>\u00a0so we can\u00a0<strong>assess whether your operations are suitable <\/strong>for inward 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complejidad.<\/p>","protected":false},"author":1,"featured_media":7994,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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