GlossaryEN1 min readUpdated: Jun 23, 2026

Exemption from Customs Duties Freight

Customs duty exemptions for freight come into play as soon as goods enter a customs territory without being released into free circulation.

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Last updated: 23 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-relief_en

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Logistics Concept

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Definition & Explanation

Customs duty exemptions for freight come into play as soon as goods enter a customs territory without being released into free circulation. Transit cargo crossing a country en route to a third destination, merchandise held in a bonded warehouse, and goods temporarily admitted for trade fairs, exhibitions, or repair are the main categories. In each case, import duties are suspended rather than permanently waived: the obligation revives if the goods are diverted from their declared purpose or leave the customs territory without authorisation. The freight forwarder or importer must satisfy the applicable conditions and submit the correct documentation—a transit declaration, an ATA carnet for temporary admission, or a relevant permit. This differs from tariff preferences under free trade agreements, which permanently reduce duties based on rules of origin rather than the temporary or procedural status of the shipment.

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Exemption from Customs Duties Freight

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