Special procedures for goods
Non-Union goods can be placed under one of the following special procedures:
- Transit procedure
- Customs warehousing procedure
- Temporary admission procedure
- End use procedure
- Inward processing procedure
- Outward processing procedure
You do need an authorisation to operate a Customs warehouse and to use the Inward processing, Outward processing, Temporary admission and End Use procedures. And to place the goods under a procedure you need to submit a declaration.
Guarantee
You may use the authorisations only if you have provided a guarantee covering the customs debt which may be incurred or any other charges which may be payable in respect of the goods to be placed under the procedure. You can provide an individual or comprehensive guarantee. Comprehensive guarantees require a separate authorisation.
Processing by re-export?
It is necessary to discharge the special procedures. You can find the rules that apply in the Customs Manual.
Are you granting the re-export to goods under a special procedure? In that case, you must submit a re-export declaration. This applies to goods which leave the European Union again and are placed under one of these procedures:
- Customs warehousing procedure
- Inward processing procedure
- Temporary admission procedure
How does this affect you?
- If you submit a re-export declaration and an external transit declaration
The goods then go under the external transit procedure to the office of destination (if the goods are placed under the external transit procedure after release for (re-)export, the customs office of exit is the customs office of destination). - If you only submit a re-export declaration
The goods go to the customs office of exit under the special procedure.
The possibility to make a declaration for external customs transport only lapsed as from 1 May 2016.
Customs Manual
General rules applicable to the special procedures can be found in the Customs Manual (only available in Dutch).
Explanatory notes on the procedures
Explanatory notes on the various procedures can be found below.
