Commentary

V17.133 Customs special procedures

Part V17 Customs duties

V17.133 Customs special procedures

V17.133 Customs special procedures

The term special procedures (previously customs procedure with economic impact) is understood as applying to the following arrangements:

  1.  

    •     customs warehousing and free zones1

  2.  

    •     inward processing2

  3.  

    •     transit3

  4.  

    •     temporary admission4 and end use, and

  5.  

    •     outward processing5

In the case of inward/outward processing and customs warehousing, an authorisation from the customs authorities must be obtained6. Such authorisation is only7 to be granted to persons who offer every guarantee necessary for the proper conduct of the operations and in circumstances where the customs authorities can supervise and monitor the procedure without having to introduce administrative arrangements

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