Customs Procedure
Customs proceduresArt. 5 pkt 16, Art. 210-262 – Regulation (EU) No 952/2013 (UCC)
PL: Procedura celna | DE: Zollverfahren
Definition
A customs procedure is a legally regulated treatment of goods brought into or out of the EU customs territory, defining the rights and obligations of the person responsible for the goods. Under Art. 5(16) UCC, customs procedures comprise six main categories.
Standard procedures: release for free circulation (goods acquire Union status after payment of duties), export (removal of Union goods from the EU). Special procedures: transit (external T1 or internal T2), storage (customs warehousing, free zones), specific use (temporary admission, end-use), processing (inward processing — processing non-Union goods in the EU with duty suspension; outward processing — export of Union goods outside the EU for processing and re-import with duty relief).
The choice of customs procedure depends on the purpose of import/export and the economic situation of the operator. Special procedures require authorisation from customs authorities and usually involve a customs guarantee obligation. Correct procedure selection enables optimization of customs and tax costs.
Standard procedures: release for free circulation (goods acquire Union status after payment of duties), export (removal of Union goods from the EU). Special procedures: transit (external T1 or internal T2), storage (customs warehousing, free zones), specific use (temporary admission, end-use), processing (inward processing — processing non-Union goods in the EU with duty suspension; outward processing — export of Union goods outside the EU for processing and re-import with duty relief).
The choice of customs procedure depends on the purpose of import/export and the economic situation of the operator. Special procedures require authorisation from customs authorities and usually involve a customs guarantee obligation. Correct procedure selection enables optimization of customs and tax costs.