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 Customs control - Special procedures:

Special procedures cover such customs procedures:
1. transit – Union external and inland transit;
2. storage – storage in customs warehouse and free zones;
3. special usage – temporary import and end usage;
4. Processing – import for processing and export for processing.
Explanations:
(1) External transit procedure of the Union allows transferring non-union goods from one point to another point in the Union Customs territory without applying import duties, other charges, as well as trading politics events to these goods.
Customs procedure application is performed by declaring goods and filling in customs declaration. Declaration of goods must be performed in an usual order or also, if permission of Customs institutions is received, - by simplified order (simplified declaration or entry in registers of declaration providers).
Applying customs procedures to the goods – release for free circulation, the goods are covered by EU import duties, as well as VAT applicable in EU member states, and, in certain cases, with excise tax.
Applying special customs procedures, respective duties are postponed for goods till the moment when they are released for free circulation in the EU customs territory or also exported out of EU customs territory.
Source of graphic schemes: Customs Service of Germany
Additional information about:
•    Application of  Union Customs Code -  www.vid.gov.lv/default.aspx?tabid=9&id=6784&hl=1

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