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Special Customs Regimes

Special customs regimes: flexibility for your operations

Let's delve into what special customs regimes are. These regimes are divided into two broad categories: storage regimes and use or processing regimes.

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1. Storage regimes: duty suspension

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:

Customs Warehouse (CW / DA)

What is it? A warehouse authorised to store goods from outside the EU for an unlimited period.
Purpose: To suspend the payment of duties and VAT until the goods are cleared for sale on the market.
Activities: Basic operations such as re-labelling, re-packaging, or classification of products are allowed, without the need for additional customs authorisation.

Free Zone (FZ / Z.F.)

What is it? A delimited geographical area (in a port or airport, for example) which, for customs purposes, is considered outside the territory of the EU.
Purpose: To offer maximum flexibility for the storage and handling of goods, also with total suspension of duties and without time limit.
Activities: Unlike the CW, in the Free Zone, activities such as production, processing, or manufacturing of goods can be carried out without the need for customs formalities, making it a strategic option for industry.

2. Use or processing regimes: duty reduction

These regimes allow goods to be imported or exported for a specific purpose, with a total or partial exemption from duties.

Inward Processing (IPR / PA)

What is it? The regime allows goods from outside the EU to be temporarily imported for manufacturing, processing, or repair, and then re-exported as finished products outside the EU.
Purpose: To obtain a total exemption from duties and VAT on imported products. It is ideal for industries that import raw materials or components from third countries to process them and then export the finished product.
Example: A company in Spain imports cotton duty-free from India, transforms it into t-shirts, and exports the t-shirts to the United States.

Outward Processing (OPR / PP)

What is it? It is the opposite regime to Inward Processing. It allows goods from the EU to be temporarily exported for repair, processing, or manufacturing outside the EU, and then re-imported as the finished product.
Purpose: To pay duties only on the added value (the cost of repair or processing) when re-importing the goods.
Example: You send a machine from Spain to Morocco for repair. When re-importing the machine, you will only pay duties on the cost of the repair, not on the total value of the machine.

Temporary Importation

What is it? The regime allows non-Community goods to be temporarily brought into the EU for a specific use, with total or partial exemption from duties, on condition that they are re-exported in the same state.
Purpose: Used for goods that are not going to be sold.
Common Uses: Professional equipment (film cameras, musical instruments), material for fairs and exhibitions, goods for testing or trials.
Key Document: The ATA Carnet is the most commonly used document for this regime, as it greatly simplifies temporary customs procedures.

Summary of Special Regimes

RegimePurposeBenefitTime Limit
Customs WarehouseStorage without paying duties.Suspension of duties/VAT.Unlimited
Inward ProcessingProcess imported goods for re-export.Exemption from duties/VAT.Customs-set period
Outward ProcessingRepair/process exported goods and re-import them.Pay duty only on added value.Customs-set period
Temporary ImportTemporary use of goods.Partial/total duty exemption.Maximum 2 years

Frequently Asked Questions

01.How does a Customs Warehouse work?

A Customs Warehouse allows storing non-EU goods under suspension of VAT and duties until cleared.

02.What is Temporary Admission?

Goods entering a country temporarily (e.g., for a trade fair) and then re-exported.

03.How are costs saved?

Unlike import for consumption, temporary admission allows VAT/duty payment to be postponed until the goods are sold.

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