Customs Procedures and Special Procedures

Customs procedures determine what may happen to non-Union and Union goods under customs supervision. The procedure chosen affects duty payment, VAT and excise timing, guarantees, records, controls, and discharge obligations.

Source check date: 2026-06-11.

Legal Basis

The main legal basis is Regulation (EU) No 952/2013, CELEX 32013R0952, especially Articles 127 to 149, 158 to 187, 201, 210 to 262, and 263 to 277. The ELI link is UCC.

Detailed rules are in Delegated Regulation (EU) 2015/2446, CELEX 32015R2446, and Implementing Regulation (EU) 2015/2447, CELEX 32015R2447.

DG TAXUD guidance includes customs formalities on entry and import and special procedures guidance.

Release for Free Circulation

Release for free circulation gives non-Union goods Union goods status after customs duties and other charges are paid or secured and applicable commercial policy and product-control measures are satisfied.

Legal basis: UCC Article 201, supported by the declaration rules in Articles 158 to 187.

Key compliance points:

• Check CN or TARIC classification.
• Check origin and preferential origin.
• Determine customs value.
• Check anti-dumping, countervailing, safeguard, quota, licence and sanctions measures.
• Check import VAT, excise, and product controls.
• Keep supporting documents for post-release audit.

Presentation and Temporary Storage

Goods brought into the customs territory must be presented to customs where required. Non-Union goods may then be in temporary storage before being placed under a customs procedure or re-exported.

Legal basis: UCC Articles 139 to 149. Article 149 sets a maximum temporary storage period of 90 days.

Compliance risks include missing presentation, inaccurate arrival data, unauthorised movement, unauthorised use, and exceeding the temporary storage period.

Transit

Transit allows goods to move under customs supervision without immediate completion of import formalities.

Legal basis:

• UCC Articles 226 to 236 for Union transit.
• Convention of 20 May 1987 on a common transit procedure, CELEX 21987A0813(01). Official text: Common Transit Convention.
• DG TAXUD customs transit page.
• NCTS for Union and Common Transit operations.

Key compliance points:

• Identify the holder of the transit procedure.
• Provide a guarantee unless a simplification applies.
• Present goods intact at destination.
• Monitor time limits, seals and discharge status.

Customs Warehousing

Customs warehousing allows non-Union goods to be stored under customs supervision without immediate release for free circulation.

Legal basis: UCC Articles 237 to 242, Article 211 for authorisation, and detailed UCC DA/IA rules.

Key compliance points:

• Maintain stock records.
• Respect authorised premises and handling rules.
• Do not remove or use goods outside authorisation.
• Discharge by release for free circulation, another procedure, or re-export.

Free Zones

Free zones are parts of the customs territory where goods can be introduced and kept under customs supervision. Non-Union goods may be stored or handled before release, re-export, or another customs procedure.

Legal basis: UCC Articles 243 to 249.

Free zone status does not remove product restrictions, sanctions controls, record obligations, or customs supervision.

Temporary Admission

Temporary admission allows non-Union goods to be used in the EU with total or partial relief from import duty when they are intended for re-export without change except normal depreciation.

Legal basis: UCC Articles 250 to 253.

Track location, use, user, time limit, relief type, guarantee and discharge.

End-Use

End-use allows goods to be released for free circulation with a reduced or zero duty rate because they will be put to a prescribed use.

Legal basis: UCC Article 254 and Article 211 for authorisation.

The operator must prove the prescribed use and keep records until customs supervision ends.

Inward Processing

Inward processing allows non-Union goods to be processed in the EU without immediate import duty payment and then re-exported or released for free circulation.

Legal basis: UCC Articles 255 to 258 and Article 211 for authorisation.

Define the goods, processing operations, rate of yield, discharge period, records and guarantee. Use the INF SP system where cross-border processing information must be exchanged.

Outward Processing

Outward processing allows Union goods to be temporarily exported for processing and re-imported with duty relief under conditions.

Legal basis: UCC Articles 259 to 262 and Article 211 for authorisation.

The operator must prove identity or equivalence of goods, track processing or repair costs, and apply the correct duty relief calculation.

Export and Re-Export

Export applies to Union goods leaving the customs territory. Re-export applies to non-Union goods leaving after being under customs supervision.

Legal basis: UCC Articles 263 to 277. The operational system is AES.

Check export controls, sanctions and dual-use rules. Preserve proof of exit and separate customs export evidence from VAT export-exemption evidence.

Re-Importation and Returned Goods Relief

Returned goods relief may relieve import duty when Union goods are exported and later returned under UCC conditions.

Legal basis: UCC Article 203 and related relief provisions.

The operator must prove prior Union status, identity, condition, timing and eligibility. VAT relief must be checked separately.

Dynamic or Member State-Specific Notes

Procedure availability, authorisation conditions, national portal use, guarantee monitoring and VAT/excise suspension effects may depend on Member State implementation and the exact goods.