Customs procedure

What is a customs procedure? Definition

A customs procedure is the set of administrative steps, formalities, and obligations imposed by the customs authority for the processing of goods circulating between the territory of the European Union and third countries, or moving within the Union. The customs procedure governs the import, export, temporary storage, and processing of goods subject to customs control.

The customs procedure operates according to a standardised process: declaration of goods, verification of compliance, assessment of duties and taxes, payment if applicable, and release of goods. Each customs procedure requires prior declarations, documentary evidence, payment of customs duties and taxes, adherence to specific deadlines, and complete administrative traceability. Non-compliance with customs procedures leads to administrative penalties, customs clearance delays, and risks of retroactive regularisation.

The regulatory framework for customs procedures is harmonised within the European Union and reflects international standards set by the WCO (World Customs Organisation). Mastery of customs procedures is essential for importers, exporters, and customs representatives.

Context of use

Customs procedures apply to all commercial operations involving the movement of goods:

• Import of goods from third countries with payment of applicable duties and taxes
• Export of goods to destinations outside the European Union
• Intra-EU movements subject to statistical obligations and traceability
• Operations under special proceduresSpecial procedures are specific customs regimes that allow for the differentiated treatment of imported or exported good… [+] (temporary admissionTemporary admission is a special customs procedure allowing the import of goods into the territory of the European Union… [+], inward processing, warehousing)
• Customs transit operations across the territory

Practical challenges

Compliance with customs procedures involves strict administrative obligations:

• Declarative completeness: every element required by the customs procedure must be declared accurately and completely.
• Adherence to deadlines: declarations must be submitted according to the schedules imposed by the customs authority.
• Documentary evidence: the customs procedure requires the retention and production of original supporting documents (invoices, certificates, licences, authorisations).
• Calculation of duties and taxes: the operator must ensure the accuracy of the calculation of applicable duties according to the current tariff.
• Administrative traceability: each operation must be recorded and retained, with archiving of supporting documents.
• Control and inspection: the customs authority may at any time carry out controls, inspections, or compliance audits.
• Declarant’s responsibility: the importer, exporter, or their customs representative assumes responsibility for procedural compliance.

All these criteria are taken into account in all our customs software solutions, covering all customs procedures and regimes.

Related terms

• Customs declaration
• Customs clearance
• Regulatory compliance
• Customs duties and taxes