20.22. The information on transactions performed under the regime of temporary admission for active refinement is obtained from the customs declarations (the single declaration of goods (DUM)) filled out by merchants engaged in any operation of importation or exportation of the goods. The merchant is required to indicate on the single declaration of goods the customs regime under which the goods will be accepted into the national economic territory. One can differentiate between two types of regimes of active refinement:
(a) Active refinement without payment: this regime allows the acceptance on the customs territory (with a hold on import taxes and duties) of certain goods intended to be re-exported in a given time frame after having been subjected to a transformation; goods imported under this regime are not subject to a financial transfer to the foreign purveyor, who remains the owner;
(b) Active refinement with payment: goods imported under this regime are subject to a financial transfer to the foreign purveyor; the importer becomes the owner.
20.23. Foreign trade statistics include transactions on goods performed as part of the temporary importation for active refinement whether there is a transfer of ownership or not (active refinement with or without payment). Concerning active refinement with payment, the value of imported raw materials and that of re-exported goods after transformation are reported on the single declaration of goods. As for active refinement without payment, in addition to the single declaration of goods, which contains only the value of the transformation, there is an audit file containing the value of the imported raw material, which is received by the Office of Exchange. The staff of the Office of Exchange undertakes the determination of the raw value for every re-exportation. The value of re-exportation consists of the value of the raw material that has been subjected to the transformation and the value added incorporated in the final product.