{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs procedure","description":"When goods cross a customs border, they are placed under a customs procedure—a legally defined regime determining which declaration requirements, duties and control steps apply to the consignment. On import, the customs broker or freight forwarder submits a declaration; authorities conduct risk-based checks, calculate applicable duties and taxes, and issue clearance. Beyond release for free circulation—the standard procedure—special procedures exist, including inward and outward processing, cust","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-procedure","inLanguage":"en","dateModified":"2026-06-22T17:39:46.951260","citation":"https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs procedure · When goods cross a customs border, they are placed under a customs procedure—a legally defined regime determining which declaration requirements, duties and control steps apply to the consignment. · Quelle: https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952"}