Special procedures

What are special procedures in customs? Definition

Special procedures (SP) are specific customs regimes that allow for the differentiated treatment of imported or exported goods, based on their conditions of use, processing or re-export. Unlike general import and export regimes, special procedures suspend, reduce or refund customs duties and taxes, on a temporary or conditional basis.

Special procedures provide a flexible regulatory framework allowing businesses to optimise their customs taxation according to their specific operational needs.

Special procedures apply according to precise criteria: type of goods, final destination, planned operation, and time limit for re-export or processing. Each special procedure imposes strict administrative and documentary obligations to secure the suspension or reduction of duties.

The regulatory framework for special procedures is harmonised within the European Union.

Excluding transit, the most common special procedures are temporary admissionTemporary admission is a special customs procedure allowing the import of goods into the territory of the European Union… [+], end-use, inward processing, outward processingOutward processing is a customs procedure allowing the temporary export of Union goods for processing, repair, assembly … [+] and customs warehousing.

Each special procedure has its own access conditions, monitoring obligations and regularisation risks. Mastering special procedures is essential for importers, exporters and registered customs representatives involved in complex flows.

Context of use

Special procedures apply to various situations where standard treatment of goods generates tax or logistical inefficiency:

• Temporary operations: importing goods for a limited period without intent to market them (exhibitions, demonstrations, trials).
• Processing operations: importing raw materials or components intended to be processed or assembled on site.
• Storage and flow management: warehousing goods awaiting subsequent marketing or export.
• Transit operations: transporting goods through Union territory to a final destination.
• Complex multi-country flows: managing supply chains involving several border crossings or intermediate operations.

Practical challenges of special procedures in customs

The use of special procedures involves significant administrative responsibilities:

• Prior authorisation: most special procedures require prior authorisation from the customs authority, with a detailed supporting file.
• Rigorous administrative monitoring: each special procedure imposes specific monitoring of goods, deadlines, operations and flows, documented with precision.
• Stock records obligations: exhaustive recording of goods entering and leaving, with full traceability of flows.
• Regularisation risks: failure to comply with the conditions of the procedure, exceeding deadlines or administrative errors can lead to suspended duties becoming payable with interest.
• Financial guarantee: most special procedures require a guarantee (bond) with the customs authority.
• Declarant’s responsibility: the company or its customs representative assumes full responsibility for compliance.

How CUSTOMS via conex™ simplifies special procedures

• Multi-procedure management and automated declarations
• Deadline monitoring
• Integrated stock records and traceability
• Calculation of compensatory interest and guarantees
• Full file archiving

With CUSTOMS via conex™, mastering special procedures becomes simple and secure. You optimise your customs taxation; we manage the administrative complexity.

Associated terms

• Temporary admission
• Inward processing
• Outward processing
• Customs warehousing
• Customs transit