The Scope of Special Customs Procedures in the EU (Article 210 UCC)

Under Article 210 of the Union Customs Code (Regulation (EU) No 952/2013, UCC), goods may be placed under one of four categories of special procedure: transit (external and internal), storage (customs warehousing and free zones), specific use (temporary admission and end-use) and processing (inward and outward processing). Release for free circulation is not a special procedure — it is a separate customs procedure, described below for completeness because it often follows the end of a special procedure.

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Transit

External transit allows non-Union goods to move from one point to another within the Union customs territory without import duty, other charges or commercial policy measures (Article 226 UCC). Internal transit covers Union goods moved through a country or territory outside the Union customs territory without a change in their customs status (Article 227 UCC). In practice, hauliers on UK–EU routes use T1 transit; see T1 transit from the UK to Poland step by step.

Storage

Under storage, non-Union goods can be stored in the Union customs territory without import duty, other charges or commercial policy measures (Article 237 UCC). The period of storage is in principle unlimited (Article 238). It covers customs warehousing and free zones; operating storage facilities for customs warehousing requires an authorisation, unless the customs authority itself operates them (Article 211). The differences between a customs warehouse and temporary storage are explained in our article on the customs warehouse.

Specific use

Temporary admission allows non-Union goods intended for re-export to be brought into the Union temporarily with total or partial relief from import duty (Article 250 UCC). Examples include goods for trade fairs or shows. The customs authorities set the period for re-export; unless otherwise provided, for the same purpose and the same authorisation holder it does not exceed 24 months (Article 251). An ATA or CPD carnet can be used for temporary admission — see our guide to the ATA Carnet. For certain goods, for example pallets, containers and means of transport or personal effects, the rules allow a temporary admission declaration to be made orally or by any other act (Articles 136–141 of Delegated Regulation (EU) 2015/2446).

End-use allows goods to be released for free circulation at zero or a reduced rate of duty because of their specific use (Article 254 UCC). It encourages the import of certain goods at favourable rates where they will be used for particular purposes, such as building ships, civil aircraft or drilling platforms.

Processing

Inward processing means that non-Union goods are used in the Union customs territory in one or more processing operations, for example manufacturing or repair. Under Article 256(1) UCC, while under the procedure such goods are not subject to:

1. import duty,
2. other charges as provided for under other relevant provisions (whether and to what extent this covers, for example, VAT or excise duty depends on the tax rules),
3. commercial policy measures, insofar as they do not prohibit the entry or exit of goods.

This is a suspension of charges, not a final exemption: if the processed products or goods are later released for free circulation in the EU, the charges become due.

Outward processing allows Union goods to be temporarily exported outside the Union customs territory for processing; the processed products may be released for free circulation with total or partial relief from import duty, provided the conditions of the authorisation are met (Article 259 UCC).

Authorisations

An authorisation from the customs authorities is required, among other things, to use inward processing, outward processing, temporary admission and end-use, and to operate storage facilities for customs warehousing unless the customs authorities themselves operate them (Article 211 UCC). Exceptions to the authorisation requirement are set out in separate rules.

Release for free circulation — a procedure, not a special procedure

Non-Union goods intended to be placed on the Union market, or intended for private use or consumption within the Union customs territory, are placed under the procedure of release for free circulation (Article 201 UCC). It requires, among other things, the collection of any import duty due and the completion of the other import formalities. Release for free circulation gives non-Union goods Union customs status, so they can be sold on the EU market like any other Union goods.

And special procedures in the UK

Since Brexit the United Kingdom has applied its own procedures, separate from the EU's. We describe their rules in how to use special customs procedures in the UK and IPR and OPR relief; see also our page on special procedures for duty reduction.

Not sure which procedure suits your goods? Get in touch — we will help you choose the right solution and prepare the application.

Source

• Regulation (EU) No 952/2013 (Union Customs Code) — EUR-Lex

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