What is a Customs Procedure?

Goods are imported (and exported) for many different reasons.

The way in which Customs and other border agencies treat goods depends on their customs status, their duty liability, their final destination, and the reason why they are being imported, for example:

Delivery to an EU purchaser,
Storage pending the final destination of the goods (within or outside the EU),
Processing and subsequent sale to an EU client,
Processing with a view to re-exportation,
Transit through the EU,
Presentation at a trade fair,
Etc.

The Union Customs Code distinguishes between the following customs procedures:

Standard procedures:

Release for free circulation
Export

Special procedures:

External and internal transit,
Storage in customs warehouses and free zones,
Specific use, including temporary admission and end-use,
Inward and outward processing.

Customs processes are the administrative steps taken to implement the Procedure.

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