olemus
tolli terriooriumil sooritatav
= processing of goods in the customs territory without having to pay import duties

ülevaateid
http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/kyoto_new/spanf.aspx

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/inward_processing_en

https://ec.europa.eu/taxation_customs/business/customs-procedures_en