Will they be stored?
Warehousing or a free zone, when goods must remain under supervision without immediate release for free circulation.
The right regime, based on how the goods will be used.
We examine use, length of stay, any processing and the final destination of the goods before a procedure is chosen.
Plan the next steps with usWe first examine what will happen to the goods
The regime is not chosen by its title, but by the actual use and the next movement of the cargo.
Will they be used temporarily?
Temporary admission, when goods enter for a limited time and a specific use.
Will they be processed?
Inward or outward processing, when work is required inside or outside the EU.
Will they be put to a specific use?
End-use, when the goods are treated differently because of their intended use.
Six regimes, different business purposes
Customs warehousing
Storage under customs supervision, with duties and taxes suspended until the next procedure.
Free zones
Goods in a designated area, treated as outside the customs territory for duties and taxes.
Temporary admission
Entry for a limited time, with partial or full relief, provided the goods are re-exported.
End-use
Favourable treatment when the goods are intended for a specific, authorised use.
Inward processing
Processing in the EU of non-Union goods, with suspension or repayment of charges.
Outward processing
Temporary export of Union goods for processing outside the EU and re-importation.
Transit is presented on a separate page, because it concerns movement under supervision rather than placement under a storage, use or processing regime.
Conditions are checked before the procedure starts
- Description and tariff classification of the goods
- Intended use and next movement
- Place of storage or processing
- Length of stay under the regime
- Method of accounts and stock records
- Final destination or discharge
- Required authorisations and guarantee
Most special regimes require prior approval.
Before placement we check whether the conditions are met and what authorisation, guarantee or monitoring is required.
Plan the next steps with usFrom planning to discharge of the regime
Assessment
Review of use, duration, place and next procedure before the regime is chosen.
Authorisation & guarantee
Preparation of the file for authorisation and cover of the potential customs debt.
Placement & monitoring
Placement of the goods and accounting follow-up throughout the regime.
Discharge
Completion by release for free circulation, re-export, processing or another regime.
Approval and terms are set by the competent customs authority, according to the regime and the case.
Storage under supervision
Customs warehousing allows goods to remain without immediate payment of duties, provided the place, accounts and time limits are observed.
Authorised premises
Storage takes place in premises that meet the conditions of the regime.
Stock records
Every entry, exit and stock must be recorded accurately.
Next procedure
Discharge is by release for free circulation, re-export or another regime.
Processing inside or outside the EU
Inward processing
Non-Union goods are placed for processing in the EU. Charges are suspended or repaid if the conditions are met.
Outward processing
Union goods are temporarily exported for processing and re-imported, with charges only on the added value where applicable.
Before authorisation we check the identity of the goods, the rate of yield, the duration and the method of discharge.
Temporary or specific use
Temporary admission
For goods that enter temporarily and are re-exported without substantial change, with partial or full relief.
End-use
For goods entitled to favourable treatment because of a specific, documented use.
Throughout
The regime requires monitoring, not only initial placement.
Observing the termsStock recordsChecking time limitsCorrect discharge
Before the regime is chosen
According to what will happen to the goods: storage, temporary use, processing or a specific end-use. The choice is made before placement, not after.
Tell us what you intend to do with the goods.
With the use, duration and destination we check which regime fits and what authorisation is required before placement.
Plan the next steps with us