GlossaryEN1 min readUpdated: Jun 22, 2026
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.
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Source: https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952
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Definition & Explanation
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, customs warehousing and temporary admission, under which duties may be fully or partially suspended. Processing times vary considerably: standard goods often clear within hours, while flagged or hazardous consignments can take several days. In the EU, customs procedures are uniformly governed by the Union Customs Code.
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