GlossaryEN1 min readUpdated: Jun 12, 2026

exemption procedure

An exemption procedure aims to fully or partially waive an obligation, fee, or duty.

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Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.law.cornell.edu/wex/exemption

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Definition & Explanation

An exemption procedure aims to fully or partially waive an obligation, fee, or duty. In customs and transport, for example, a freight forwarder applies to the authority for exemption from security deposits, charges for late declarations, or customs duties based on hardship clauses or discretionary relief. The authority examines the request, assesses the prerequisites, and formally decides whether to grant or deny the exemption. The procedure is documented and transparent to ensure equal treatment.

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exemption procedure

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restriction/limitation of the right to deduct input tax (VAT)

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