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Customs procedure - Definition & Meaning | Logistics Glossary

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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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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…

Last updated: 22 June 2026Published: 19 June 2025

Source: https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A32013R0952

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Customs procedure

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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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Recommended format: Source: Freight Academy – Customs procedure (https://www.freight-academy.com/en/glossary/customs-procedure), accessed 2026-09-12
APA style: Freight Academy Editorial Team. (2025). Customs procedure. Freight Academy. https://www.freight-academy.com/en/glossary/customs-procedure
BibTeX: @misc{customsprocedure2025, title = {Customs procedure}, author = {{Freight Academy Editorial Team}}, year = {2025}, url = {https://www.freight-academy.com/en/glossary/customs-procedure}, note = {Freight Academy, accessed 2026-09-12} }

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