Customs regimes: the essential guide to understanding the flow of goods
Customs regimes are legal frameworks that determine the status of goods under customs control. Choosing the appropriate regime is crucial for optimising times, avoiding unnecessary costs, and complying with the regulations established for the import/export of goods. We detail the most important customs regimes:
1. Clearance for free circulation: permanent import
This is the most widely used customs regime for imports.
What is it?
It is the procedure that allows goods from outside the European Union to obtain "Union goods" status and circulate freely throughout the EU territory.
What is it for?
It allows goods to be sold, used, or consumed in the European market without customs restrictions.
Process:
To benefit from this regime, the importer must present the import DUA and, most importantly, pay the duties, import VAT, and any other applicable taxes. Once the taxes are paid, customs grants release, and the goods are cleared.
This will be the regime you use to bring goods into the EU for sale or final use, paying all taxes and duties upon crossing the border.
2. Permanent export: goods permanently leaving the EU
This regime applies when goods permanently leave the European Union.
What is it?
It is the procedure that allows Community goods to permanently leave the customs territory of the EU.
What is it for?
It is essential to justify the exemption from export VAT. Once customs confirms the departure of the goods, the exporting company can reclaim the VAT on the operation.
Process:
The exporter must present the DAE (Export Accompanying Document) and ensure that the goods leave the Community territory. The customs office of exit must confirm the operation, closing the process.
This is the regime you need to send your product outside the EU and avoid paying VAT. Customs clearance itself will be the justification for this in the corresponding VAT declaration.
3. Customs transit: movement under control
The customs transit regime allows goods to be moved under customs control from one point to another, suspending the payment of duties and taxes during that movement. It is ideal for long journeys or those crossing several countries.
What is it?
It is a regime that allows the transport of goods from an office of departure to an office of destination without taxes being settled at intermediate borders.
What is it for?
It speeds up the flow of goods, as it avoids having to perform clearance in each transit country. The goods travel sealed by customs and the regime is discharged upon arrival at destination.
Key Documents:
The most common documents are T1 and T2.
T1 vs. T2: the difference
T1 Transit
Used for goods that are not from the European Union and circulate within the EU.
Example:
A container from China arrives in Barcelona destined for a factory in Milan. The container travels under the T1 regime to the customs office in Milan, where it will be cleared for free circulation and taxes will be paid.
T2 Transit
Used for goods that are already from the European Union (taxes have been paid) and need to pass through a country that does not belong to the Customs Union (e.g., Switzerland or Norway).
Example:
A truck transports Community goods from Spain to Germany, passing through Switzerland. The T2 document ensures that the goods maintain their Community status and are not subject to Swiss taxes at the border.
Related documentation
Customs Inspection and Green, Orange, Red, Yellow Channels
Learn about the different customs control channels and how they affect the clearance of your goods.
PIF - Physical Inspection Point
Key information about health and quality controls applicable to goods subject to physical inspection.
Types of Customs Premises
Discover the different premises where goods under customs control can be stored or inspected.
Customs Services
Learn about our complete customs clearance services for import and export.
Special Regimes
Explore customs regimes that offer tax or logistical advantages depending on the type of operation.
Import Tariffs
Check how tariffs are calculated and what factors influence their application to imported products.
Special Taxes
Learn which goods are subject to special taxes and how they are managed at customs.
Import VAT
Understand how VAT is settled in import operations and how it affects the final cost.