Customs procedure
Also called: gümrük rejimi · rejim
The legal status under which goods are placed by a declaration. In the EU the procedures are release for free circulation, export, and special procedures: transit, storage, specific use and processing. Türkiye's Customs Law follows a closely similar structure, and procedures are indicated by codes in the declaration.
In practice
Choosing the right procedure decides when duty is paid, whether it is suspended and which obligations follow the goods.
EU
Türkiye
UKRelated terms
- Release for free circulation
- The procedure that gives non-Union goods the customs status of Union goods. It involves collecting import duty, applying commercial policy measures…
- Export declaration
- The declaration placing goods under the export procedure so they can leave the customs territory. In the EU it is lodged at the customs office where…
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
- Customs declaration
- The act by which a person indicates, in the prescribed form, the customs procedure to be applied to goods and provides the data needed to apply it,…