{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs procedures","description":"A customs procedure is the legally defined process that goods undergo when crossing a customs frontier – from initial declaration through authority examination to release. The main categories are import, export, and transit procedures; special procedures include customs warehousing, inward processing, and temporary admission. The choice of procedure determines when a customs debt arises, whether financial guarantees must be lodged, and which supporting documents are required. Errors in declarati","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-procedures","inLanguage":"en","dateModified":"2026-06-22T17:38:11.248673","citation":"https://ec.europa.eu/taxation_customs/business/union-customs-code_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-procedures","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs procedures · A customs procedure is the legally defined process that goods undergo when crossing a customs frontier – from initial declaration through authority examination to release. · Quelle: https://ec.europa.eu/taxation_customs/business/union-customs-code_en"}