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Elżbieta Giska

The use of the outward processing procedure, including the use of the standard exchange and prior importation system, is subject to authorization by the customs authority, which sets out the conditions for the use of the procedure. The article describes, among others, subjective, related to customs control and economic conditions for granting the authorization, as well as the content of the application for granting an authorization to use the outward processing procedure.

Keywords: logistics; outward processing