Definition: Tariff variant
Outward processing makes it possible to export goods temporarily for processing and to import the compensating products with a full or partial exemption from duties and levies. The 'textiles' variant, introduced in 1995, concerns only certain textile products or clothing, whereas the 'tariff' alternative is applicable to all other products.
Eurostat, "Statistics on the Trading of Goods. User Guide 2002", Office for Official Publications of the European Communities, Luxembourg, 2002, § 128