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Special Procedures

Special Procedures: Processing, Temporary Clearance

We provide comprehensive support for special procedures.

PASSIVE PROCESSING

Using the passive processing procedure, you can temporarily export EU goods outside the EU customs area and subject them to processing (e.g., treatment, assembly, repair). Then, upon re-importing the processed products into the EU customs area, you can benefit from full or partial exemption from import duties.

ACTIVE PROCESSING

The procedure allows the import of non-EU goods into the EU customs area and subjecting them to processing (e.g., assembly, treatment, repair). For such goods, no import duties or other charges need to be paid.

TEMPORARY CLEARANCE

Under the temporary clearance procedure, goods are subject to full or partial exemption from import duties and are not subject to:

  • other charges specified in separate regulations,
  • trade policy measures, provided they do not prohibit the introduction of goods into or their removal from the EU customs area.