Even when (high) import duties apply, it does not mean that these are always due. There are several possibilities to “plan” the payment of these duties . You can do this by applying for licenses for these schemes. For example, there is the possibility of a temporary import entry. This enable the licensee to temporarily import goods within the EG , in order to use them for instance for an exhibition, and then re-export these goods outside the EU.
However, the options proceed. If goods are imported for repair or with other goods to be assembled we know the option of inward processing relief. In that case there are no duties to be paid for the goods which are assembled and subsequently re-exported.
Another possibility is for instance processing under customs control. This procedure is used for goods that do remain in the EC, but are the imported to be processed has an higher import duty then the import of finished product. In such a case, with a permit, much lower import duties apply. When planned properly there are various options to avoid having to pay unnecessary import duties.