The Scope of Special Customs Procedures

Free circulation This principle covers not only goods produced within the Union, but also imported goods that have been released for free circulation after the import duties charged on them have been paid. Purpose and scope of the release-for-free-circulation procedure: the main aim of release for free circulation is to complete all the import formalities so that goods can be sold on the EU market in the same way as any other product made in the EU. Release for free circulation gives non-EU goods the status of Union goods. Temporary admission: "Temporary admission" allows goods to be brought into the Union temporarily with total or partial relief from import duties. Examples of this procedure include goods brought in for display at a trade fair or for use in a music show. In certain situations, customs formalities do not need to be completed at all, as with the temporary admission of means of transport. Temporary admission can be carried out using an ATA or CPD Carnet. End-use: "End-use" is a customs procedure that allows goods to be released for free circulation in the EU at a reduced or zero rate of duty because of their specific intended use. It encourages the import of certain goods at favourable duty rates where they are intended for specific purposes, such as building ships, civil aircraft or drilling platforms. Inward processing: inward processing means that non-EU goods are brought in to be processed within the Union's customs territory, for example for manufacturing or repair purposes. When such goods are imported, they are exempt from:

1. Import duties
2. Other import-related taxes, such as VAT or excise duty
3. Commercial policy measures.