The article is devoted to the procedure for processing raw materials and goods using the customs regime of inward processing and the main problems identified in practice. The article deals with the main concepts and aspects of the procedure, international and national legal regulation based on international conventions and domestic legislation of countries that successfully apply this procedure for the development of the economic and social sphere. The chain of necessary operations for this procedure in the EU, middle and far East countries has been studied. Based on the data obtained, the main obstacles that hinder and delay the process of processing goods and the proposed ways to eliminate them were identified.