Special procedures
Also called: economic procedures · ekonomik etkili gümrük rejimleri
The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary admission and end-use) and processing (inward and outward processing). Most require an authorisation and a guarantee, and they suspend or reduce duty while customs supervision continues.
In practice
Special procedures can save substantial duty and cash, but they bring record-keeping duties and deadlines that must be managed.
EU
Türkiye
UKRelated terms
- Inward processing
- A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…
- Outward processing
- A special procedure allowing goods in free circulation to be exported temporarily for processing or repair abroad and then re-imported with total or…
- Customs warehouse
- A place authorised by customs where non-Union goods can be stored without paying import duty and VAT until they are released for free circulation or…
- Temporary admission
- A special procedure allowing non-Union goods intended for re-export to be used in the customs territory with total or partial relief from import…
- End-use relief
- A special procedure allowing goods to be released for free circulation at reduced or zero duty because of their specific use, for example parts for…
- Transit
- A procedure that lets goods move under customs control from one point to another, within a territory or between countries, without paying duties and…