{"id":5518,"date":"2020-09-04T08:27:55","date_gmt":"2020-09-04T06:27:55","guid":{"rendered":"https:\/\/cstgrupo.com\/?p=5518"},"modified":"2025-03-28T10:10:01","modified_gmt":"2025-03-28T09:10:01","slug":"types-customs-procedures","status":"publish","type":"post","link":"https:\/\/cstgrupo.com\/en\/blog\/types-customs-procedures\/","title":{"rendered":"Types of Customs Procedures"},"content":{"rendered":"<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><strong>Customs procedures<\/strong>\u00a0are established and controlled by the European Union Customs Code (EUCC), which is the main EU Customs Law. It is important to know its regulations since they regulate all the customs formalities that take place within the Community territory.<\/p>\n<p>The current code is that of 1 May 2016, but its implementation will be fully completed in 2020 when all the countries belonging to the European Union have the necessary tools and software.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Before going into detail on the subject of customs procedures, a distinction should be made between the concept of\u00a0<strong>import-export<\/strong>\u00a0and that of the intra-Community\u00a0<strong>acquisition of goods.<\/strong><\/p>\n<ul>\n<li><strong>Imports \u2013 exports<\/strong>\u00a0are those commercial actions that have as an objective the introduction or exit from the national territory \u2013 by means of\u00a0<a href=\"https:\/\/cstgrupo.com\/en\/services\/by-land\/\" data-wpel-link=\"internal\">terrestrial<\/a>,\u00a0<a href=\"https:\/\/cstgrupo.com\/en\/services\/air-freight\/\" data-wpel-link=\"internal\">air<\/a>\u00a0or\u00a0<a href=\"https:\/\/cstgrupo.com\/en\/services\/maritime-transport\/\" data-wpel-link=\"internal\">sea<\/a>\u00a0transport \u2013 of goods whose origin or destination are countries that do not belong to the\u00a0<a href=\"https:\/\/europa.eu\/european-union\/index_en\" target=\"_blank\" rel=\"nofollow external noopener noreferrer\" data-wpel-link=\"external\">European Union<\/a>, that is, third countries.<\/li>\n<li>The\u00a0<strong>Intra-Community acquisitions of goods\u00a0<\/strong>are commercial actions with the same objective as imports and exports, but on this occasion the goods do come from European Union countries.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><em>Why is it important to differentiate between imports \u2013 exports and the intra-community acquisitions of goods in this post?<\/em>\u00a0Because the latter belong to a different regime thanks to one of the basic pillars of the European Union:<strong>\u00a0the free movement of goods within Community\u00a0<\/strong>territory. That regime is what we call it:\u00a0<strong>Absolute<\/strong>\u00a0<strong>Commercial Freedom<\/strong> in which the goods (as a general rule, since there are exceptions) do not require the processing of any special document.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>All goods entering or leaving a country must be subject to a series of rules in order to be able to circulate legally; it is necessary to comply with the so-called\u00a0<strong>Customs Regimes.<\/strong><\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h2><span class=\"ez-toc-section\" id=\"What_are_the_Customs_Procedures\"><\/span><span id=\"What_are_the_Customs_Procedures\">What are the Customs Procedures?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Customs procedures are the set of managements and operations that are carried out related to a specific customs destination, when you want to import or export a certain merchandise.\u00a0<strong>*<\/strong>They are established by\u00a0<a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?qid=1453225094462&amp;uri=CELEX:32013R0952\" target=\"_blank\" rel=\"nofollow external noopener noreferrer\" data-wpel-link=\"external\">Regulation (EU) 952\/2013 of the European Parliament and of the Council of 9 October 2013.<\/a><\/p>\n<p>If the goods come from an EU country, as we have commented, they are under the regulations of the\u00a0<strong>Regime of Absolute Commercial<\/strong>\u00a0Freedom, if on the contrary they come from a third country, they must be subject to one of the following regimes:<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Types_of_Customs_Procedures\"><\/span><span id=\"Types_of_Customs_Procedures\">Types of Customs Procedures<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>These are the types of customs regimes by the\u00a0CAU:<\/p>\n<ul>\n<li>Export.<\/li>\n<li>Dispatch to Free Practice.<\/li>\n<li>Special customs regimes.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h3><span id=\"Export\">Export<\/span><\/h3>\n<p>The\u00a0<strong>export procedure<\/strong>\u00a0is aimed at those European Union goods that are going to leave the Union\u2019s customs territory, and that do not do so temporarily<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h3><span id=\"Release_into_Free_Circulation\">Release into Free Circulation<\/span><\/h3>\n<p>What type of goods are covered by the customs regime of\u00a0<strong>Release into Free Circulation<\/strong>? To all those goods that do not belong to the European Union but that want to be introduced in the market of the Union, or to be consumed or used in a private way.<\/p>\n<p>The regime of\u00a0<strong>Release into Free Circulation<\/strong>\u00a0gives the goods the customs status of the European Union after the corresponding duties have been paid. They will then be released for consumption after payment of local taxes (VAT) and other excise duties if necessary.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h3><span id=\"Special_Customs_Procedures\">Special Customs Procedures<\/span><\/h3>\n<p>Within this classification we find the following types of customs regimes:<\/p>\n<ul>\n<li>Transit: external and internal.<\/li>\n<li>Storage: customs warehouses and free zones.<\/li>\n<li>Special destinations: temporary importation and final destination.<\/li>\n<li>Processing: inward and outward processing.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h4><span id=\"Transit\">Transit<\/span><\/h4>\n<p>Goods transported from one country to another via the territory of the European Union under the\u00a0TIR Convention, the ATA Convention-Istanbul Convention, the\u00a0302 form\u00a0or via the postal system. In this way, the customs territory forms a \u201csingle territory\u201d.<\/p>\n<ul>\n<li><strong>External<\/strong>: this is the case when the goods belong to a third country and need to be transported through the Customs\u00a0Territory of the Union\u00a0(TAU) to reach another non-EU country without having to pay duties or be subject to trade control measures.<\/li>\n<li><strong>Internal<\/strong>: Community goods that are transported to an EU country and need to pass through a non-EU country without their customs status being changed.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h4><span id=\"Storage\">Storage<\/span><\/h4>\n<p>The storage or warehousing system allows non-Community goods to be stored on Union territory without being subject to duties, taxes or commercial policy measures for an unlimited period.<\/p>\n<ul>\n<li><a href=\"https:\/\/cstgrupo.com\/en\/services\/customs-agent\/\" data-wpel-link=\"internal\"><strong>Customs warehouse<\/strong><\/a><\/li>\n<li><strong>Free zones:<\/strong>\u00a0goods stored in the free zones of the TAU may be exported and re-exported outside Community territory or transported to another country of the Union. In addition, within these defined areas, any industrial, commercial or service activity is permitted provided that it is authorised by the relevant customs office.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h4><span id=\"Special_destinations\">Special destinations<\/span><\/h4>\n<p>Within this type of regime we highlight:<\/p>\n<ul>\n<li><strong>Final destination:\u00a0<\/strong>goods released for free circulation duty free or at a reduced rate of duty on account of their end-use, compliance that will be monitored by the customs authorities.<\/li>\n<li><strong>Temporary import:\u00a0<\/strong>non-Community goods which are carried by the TAU for re-export with total or partial exemption from import duties (import VAT) and without being subject to commercial policies.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h4><span id=\"Transformation\">Transformation\u00a0<\/span><\/h4>\n<p>Within this type of regime we highlight:<\/p>\n<ul>\n<li><strong>Active refinement or RPA:\u00a0<\/strong>non-Community goods may be processed within the TAU without payment of duties, taxes or commercial policy measures.<\/li>\n<li><strong>Passive Refinement or RPP:\u00a0<\/strong>We speak of RPP when Community goods require temporary movement out of the TAU to be processed. Once the processing operations have been carried out, the resulting goods may be released for free circulation with total or partial relief from import duties at the request of the holder of the authorisation.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_separator wpb_content_element vc_separator_align_center vc_sep_width_100 vc_sep_pos_align_center vc_separator_no_text vc_sep_color_grey\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Each of these schemes requires a number of specific formalities and documents, and a great deal of experience and knowledge of them is therefore necessary to ensure that the transport of goods is not inconvenienced or delayed.\u00a0 At\u00a0<a href=\"https:\/\/cstgrupo.com\/en\" target=\"_blank\" rel=\"nofollow external noopener noreferrer\" data-wpel-link=\"external\">CST Group<\/a>\u00a0we have a perfectly qualified team to ensure that this does not happen.<\/p>\n<ul>\n<li>Sources:\u00a0Ministry of Industry, Trade and Tourism;Tax Office;\u00a0European Commission<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<section class=\"vc_cta3-container\">\n<div class=\"vc_general vc_cta3 vc_cta3-style-classic vc_cta3-shape-rounded vc_cta3-align-left vc_cta3-color-classic vc_cta3-icon-size-md vc_cta3-actions-right\">\n<div class=\"vc_cta3_content-container\">\n<div class=\"vc_cta3-content\">\n<header class=\"vc_cta3-content-header\"><\/header>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large XcVN5d tw-ta lead\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3n\"><span id=\"The_transport_of_international_merchandise_requires_extensive_knowledge_of_the_different_regulations_and_documentation_existing_in_each_country_Knowing_the_necessary_information_in_each_case_as_well_as_the_required_deadlines_is_essential_for_both_importers_and_exporters_to_carry_out_their_shipments_quickly_and_safely\"><span lang=\"en\">The transport of international merchandise requires extensive knowledge of the different regulations and documentation existing in each country. Knowing the necessary information in each case as well as the required deadlines is essential for both importers and exporters to carry out their shipments quickly and safely.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Customs procedures\u00a0are established and controlled by the European Union Customs Code (EUCC), which is the main EU Customs Law. It is important to know its regulations since they regulate all the customs formalities that take place within the Community territory. The current code is that of 1 May 2016, but its implementation will be fully&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5522,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[],"class_list":["post-5518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Types of Customs Procedures<\/title>\n<meta name=\"description\" content=\"The current code is that of 1 May 2016, but its implementation will be fully completed in 2020 when all the countries belonging to the European Union have the necessary tools and software.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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