Leeds United will end a 16 year absence from the Premier League after ensuring automatic promotion for the 2020-2021 Premier League season. Promotion was confirmed after West Bromwi...
The Outward Processing procedure allows EU traders to temporarily export goods from the EU for processing or repair in a third (non-EU) country and then claim full or partial duty ...
Inward processing allows imported raw materials or semi-manufactured goods to be processed within the EU for subsequent re-export without being subjected to any of the following: ...
The main purposes and advantages of free zones are similar to those applying to the customs warehouse procedure. However, these procedures are quite different from both an administ...
Under the end-use relief procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty because of their specific use. A common example is...
Temporary admission (TA) is designed for very specific transactions. Under the provisions of UCC Article 250, under the temporary admission procedure non-Union goods intended for re...
An ATA (Admission Temporaire/Temporary Admission) carnet is generally used as a declaration for bringing goods into the EU under the Temporary Admission special procedure, but can ...
Specific use includes both the temporary admission procedure and end-use procedure. Both procedures deal with a very specific scope of products and transactions. Temporary admission...
One of the most common transit systems is known as “TIR” (which stands for Transports Internationaux Routiers or International Road Transport). The TIR document (known as a “carnet...
External Union Transit is the transport of non-Union goods from one place in the EU to another place in the EU. As a reminder: non-Union goods are goods which do not have the status...
The internal Union transit procedure is used when goods have the status of Union goods and, during transport, this status has to be proved explicitly to the customs authorities via...
For customs purposes there are two main types of transit procedure. The common transit procedure is used for the movement of goods between the 27 EU Member States of the European Un...
Processed goods’ is the term used to indicate the ‘final’ product after the raw materials and/or parts have undergone their processing under the special procedure. It is the result ...
Article 201(1) of the UCC requires that any non-Union goods that are intended to be introduced into the market of the European Union or are intended for private use - which basical...
Special Procedures cover various arrangements involving transit, storage, specific use and processing of goods. The transit procedures allows the movement of Union or non-Union good...
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, t...
Temporary Storage is not a customs procedure. The term ‘Temporary Storage’ describes the situation of Non-Union goods being temporarily stored under customs supervision in the peri...
Possibly the most important clause within an international contract of sale is that which describes the terms of trade chosen between the seller and the buyer. These identify the fo...