Refinement is a category of Special Regimes which includes the Refinement for Re-export regime and the Refinement for Re-import regime.

• The Refinement for Re-export regime (active refinement) allows the import of non-Union  commodities into the EU customs territory with the purpose of undergoing one or more processing operations and then re-exporting them as processed products to third countries without paying duties and other charges or being put into free circulation upon payment thereof.

• The Refinement for re-import regime (passive refinement) allows the temporary export of union commodities to third countries  for the purpose of processing them and then re-importing the processed products, having as a basis for calculation of the customs debt the cost of the processing operations carried out outside the  EU customs territory.