Supply Chain Management
The process of obtaining refunds of duty from customs when exporting an article in the same condition as imported, or when imported parts are included in a manufactured article. Similar to European outward processing and inward processing regimes.
[vgl. academic1.csuohio.edu/gartner/research/ras/88600/88697/88697.html, Supply Chain Management Glossary 1.0 (23.05.2000), URL]