Let's delve into what special customs regimes are. These regimes are divided into two broad categories: storage regimes and use or processing regimes.
These regimes allow non-Community goods to be stored without having to pay import duties and VAT, improving cash flow. Although the goods may already be in Community territory, by being deposited in some "special" customs area, they are considered to be in suspension, and therefore, as long as they remain there, duties and taxes are not settled until they are cleared. These are the most common areas:
These regimes allow goods to be imported or exported for a specific purpose, with a total or partial exemption from duties.
Regime | Purpose | Benefit | Time Limit |
---|---|---|---|
Customs Warehouse | Storage without paying duties. | Suspension of duties/VAT. | Unlimited |
Inward Processing | Process imported goods for re-export. | Exemption from duties/VAT. | Customs-set period |
Outward Processing | Repair/process exported goods and re-import them. | Pay duty only on added value. | Customs-set period |
Temporary Import | Temporary use of goods. | Partial/total duty exemption. | Maximum 2 years |
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