Free zone

Defined area in which non-Union goods are treated as outside the EU customs territory. No import duties until release for free circulation.

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Repacking, labelling, storage, light processing, value-add for re-export.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: Authorisation, demarcation, stock accounting, annual review.

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.