Customs procedures
What are customs procedures?
Customs procedures are a set of regulations that define how goods may be imported, exported, stored and processed in international trade. Their purpose is to ensure the proper functioning of trade and to control the movement of goods within the customs territory of the European Union.
Customs procedures include, among others:
- Release for free circulation – used when goods are to be placed on the EU market after payment of customs duties and taxes.
- Special customs procedures.
Special customs procedures Poland – what do they involve?
Special customs procedures are solutions that allow importing and exporting businesses to benefit from more favourable customs and tax treatment. They may allow the temporary suspension of import duties, simplified formalities, or other preferential arrangements granted by customs authorities. These procedures apply to the storage and processing of goods, as well as to the temporary import and export of goods.
Special customs procedures include, for example:
- inward processing
- outward processing
- customs warehousing
- temporary admission
- transit
- end-use.
Inward and outward processing
Inward processing
Inward processing allows goods from outside the EU customs territory to be imported for further processing without the immediate payment of customs duties. This is beneficial for manufacturers and assemblers, as it enables the production of processed goods without additional customs costs. Once the procedure is completed, the operation must be discharged – meaning the goods are either exported outside the EU or released for free circulation in the EU, which then requires settlement of the relevant charges.
Outward processing
The purpose of outward processing is to allow Union goods to be exported outside the EU for processing or repair and then re-imported with relief from import duties. This means companies can use processing in countries with lower labour costs while avoiding high customs charges when the goods are reintroduced to the EU market. To use this procedure, it must be demonstrated that the goods retain their specific purpose after processing and meet certain technical requirements.
Customs warehousing and temporary admission
Customs warehousing
The customs warehousing procedure allows imported goods to be stored without being immediately released for free circulation and without paying duties and taxes upfront. This is particularly beneficial for companies engaged in international trade that want to manage stock flexibly before further distribution. A customs warehouse is a designated place where goods may be stored under customs supervision.
Temporary admission
The temporary admission procedure allows temporary relief from customs duties for goods that are to be used for a specific purpose and then re-exported outside the EU. This solution is commonly used for trade fairs, exhibitions, technical testing and specialist equipment that is used only for a limited time.
Transit – international movement of goods
The transit procedure enables goods to be transported through the EU customs territory without paying customs duties in the transit country. This is important for transport and logistics companies involved in moving goods outside the EU. The procedure simplifies border formalities and reduces costs related to customs handling.
End-use procedure
The end-use procedure allows reduced or zero duty rates for goods imported into the EU, provided they are used for a strictly defined purpose. Goods that may be covered by this procedure include, for example, shipbuilding components, structural elements for aviation, and specialised military and medical equipment.
Who can use special customs procedures?
Special procedures are available to businesses involved in importing, exporting, processing and storing goods within the European Union. Using them requires an appropriate authorisation issued by customs authorities. It is also necessary to keep the required records of operations and comply with regulations governing the use of customs procedures.