Standardsite

Special customs procedures

Depending on the procedure used, these special customs regimes allow for customs duties and other taxes due on goods to be relieved or suspended so long as the requirements of the procedure are met. The conditions relating to the operation of special procedures are laid down in EU law and are specified to each and every special procedure.

Special procedures is collective term applied in the EU customs legislation for the following procedures:

 Transit procedure, including external and internal transit

Storage

Customs Warehousing allows for non-EU goods, which are chargeable with duty or are otherwise not in free circulation, to be stored without payment of customs duty and where appropriate excise duty or import VAT in a customs warehouse

 Specific use, comprising of temporary admissions and end-use

Temporary admission allows for economic operators to be authorised to import goods with total or partial relief from customs duties and other charges because of the specific use to which the goods will be put.

End-use allows for reduced or zero rates of customs duty on certain goods imported from non-EU countries, provided that the goods are put to a prescribed end use.

Processing, comprising of inward processing and outward processing

Inward processing allows for the payment of customs duties and import VAT to be suspended on goods imported from outside the EU (third country goods) whilst processing is taking place. If they are re-exported from the EU, the customs duties and import VAT will not be collected. If they are released to free circulation after processing, the duties and import VAT will need to be paid.

Outward processing allows EU traders to temporarily export EU goods for processing or repair, and to re-import the processed products with total or partial relief from import duties

In the area of special customs procedures we offer the following services:

 The analysis of the relevant case which client plans to realize in order to benefit from the special customs procedures

Assistance with the preparation of the formal application for special customs procedure permit

Set-up and the management of the business operation, covering also negotiations with customs authorities regarding the conditions which must be fulfilled by the operator

The practical part of the process - submission of the declaration for special customs procedure