Release for Free Circulation
Customs proceduresArt. 201-202 – Regulation (EU) No 952/2013 (UCC)
PL: Dopuszczenie do Obrotu | DE: Überlassung zum freien Verkehr
Definition
Release for free circulation is one of the most important customs procedures, regulated in Art. 201-202 of the Union Customs Code. Through this procedure, non-Union goods (imported from outside the EU) acquire Union goods status and can be freely placed on the market throughout the EU internal market without further customs formalities at internal borders.
Release for free circulation requires: filing a customs declaration with correct tariff classification, determining customs value and country of origin, paying customs and tax duties (customs duty, import VAT, possibly excise), and fulfilling non-tariff requirements (licences, certificates, sanitary/phytosanitary controls). After acceptance of the declaration and release of goods by the customs authority, the goods may be freely used, resold, and moved throughout the EU.
Release for free circulation is an 'irreversible' procedure — after acquiring Union goods status, the goods cannot be placed under customs supervision again (except in case of export). It is the most popular customs procedure, used for the vast majority of EU imports.
Release for free circulation requires: filing a customs declaration with correct tariff classification, determining customs value and country of origin, paying customs and tax duties (customs duty, import VAT, possibly excise), and fulfilling non-tariff requirements (licences, certificates, sanitary/phytosanitary controls). After acceptance of the declaration and release of goods by the customs authority, the goods may be freely used, resold, and moved throughout the EU.
Release for free circulation is an 'irreversible' procedure — after acquiring Union goods status, the goods cannot be placed under customs supervision again (except in case of export). It is the most popular customs procedure, used for the vast majority of EU imports.