# Special customs procedures

*Last updated: 2026-06-26*

> Special customs procedures allow goods to be stored, processed, or moved through a customs territory under official supervision without import duties falling due at the point of entry.

Special customs procedures allow goods to be stored, processed, or moved through a customs territory under official supervision without import duties falling due at the point of entry. EU customs law groups them into four categories: transit, storage, processing (inward and outward), and temporary admission. Traders use these regimes to protect working capital, support cross-border manufacturing, and remain competitive when re-exporting processed goods. Authorisation from the relevant customs authority is required, usually together with a financial guarantee. They differ fundamentally from release for free circulation, where duty liability is settled definitively and the goods enter the domestic market without restriction.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en](https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Special customs procedures |
| Language | EN |
| Word count | 100 |
| Last updated | 2026-06-26 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en |

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