Special customs regimes
Set of customs regimes other than release for free circulation, allowing the storage, use or processing of goods under duty suspension.
Special customs regimes
Special customs regimes are customs procedures which make it possible to deviate from the normal regime of release for free circulation, by authorizing the storage, specific use or processing of non-Union goods with total or partial suspension of customs duties.
Classification according to the UCC
The CDU classifies special regimes into four categories:
- Transit: external transit (T1) and internal transit (T2)
- Storage: customs warehouse and free zone
- Specific use: temporary admission and particular destination
- Improvement: active improvement and passive improvement
Common conditions
The use of a special regime requires authorization issued by customs (via SOPRANO in France), the provision of a guarantee, the keeping of records and the clearance of the regime within the prescribed deadlines.
Particular destination
This regime allows goods to be imported at a reduced or zero rate provided they are used for a specific purpose (e.g. civil aircraft, ships, military use). The operator must provide proof of actual use.
Economic interest
Special regimes are powerful customs optimization tools, allowing you to reduce costs, improve cash flow and gain logistical flexibility.