Customs Procedures

What is a customs regime?


It is the set of operations aimed to give a specific customs destination to specific goods. Except for free circulation or export consumption and other schemes involving the temporary entry and exit of goods outside the TAC (European Common Customs Territory). Regulation (EC ) No. 993/2001 the Commission established a process of rationalization of the five economic customs regimes to which a certain number of identical provisions apply, easing and simplifying Title III of Part II of Regulation (CEE ) No. 2454/93.

These five regimes son:

1- Inward

2- Outward

3- Processing under Customs Control (It will eliminate as regime will as a modality)

4- Temporary Importation

5- Customs Warehouse or Zones

Of these regimes the Directorate General for Trade and Investment is responsible for the processing of inward and outward processing as well as the previous study of the economic conditions in cases of processing under customs control that need it.

The export regime allows the final exit of Community goods from the TAC for what should be a Community goods (merchandise from a member country of the European Union) and therefore the goods leave the TAC (European common customs territory), if the goods do not come out of this in terms of TAC fiscalizad Real Delivery Intracommunity be called and in case of an intra-Community service Provision of Services, however strategically we discuss an export even within the European Union.

There are two types of output in the Export Regime One is the direct output, where the office of entry and exit of goods is the same in TAC. Namely, goods leaving Milan and reached the port of Algeciras and the same goods leave the port of Algeciras to Buenos Aires, after leaving the port of Algeciras to Buenos Aires this merchandise he leaves the TAC.

The other way is indirect, is the point of entry and exit of goods are different, so there is a path through the middle. A good that comes from Turkey to the port of Barcelona and once in Barcelona is sent to the port of Valencia and from there to China. The trip would be the Port of Barcelona Port of Valencia.

In a schematic way would:

– Direct export output: TWO (Single Customs Document) – Customs clearance – Departure

– Indirect export output: TWO (Single Customs Document) – Customs clearance -TRAYECTO – Departure.

1- Inward Processing Regime

Enter the non-Community goods TAC suspended from import duties, internal taxes (VAT and excise duties) and trade policy measures, to have one or more processing operations (manufacture) and are re-exported in the form of compensating products (result of processing operations).

IMPORT (Raw material no Community) – Operations in the TAC

European (Manufacturar o Perfeccionar) – Re-export – Suspension of import duties, internal taxes (VAT and Excise) and trade policy measures.

Systems Those conditions are two:

– Suspension: Where imported goods simply to perfect or manufacturarla in the TAC and subsequently re-export.

– Reimbursement: It is based on free circulation, where there are two choices to make, One would be re-manufactured goods once, so the company asks the refund of customs duties free practice paid at the time of importation into the TAC. The second option would be to leave the European common customs territory (TAC) where an office is done for consumption, internal tax paying VAT and II.EE (Excise duties)


It is a customs regime that allows temporarily export Community goods (European) to be subject to a further and then be reimported (The resulting products) with total or partial exemption from import duties.

EXPORT (Community Goods and Commodities) – 3rd OPERATIONS IN A COUNTRY(Manufacturing or improve on the 3rd COUNTRY)


Systems Those conditions are two:

The first is the normal or average and the second is called the standard Exchange, in which an equivalent replacement product is imported into compensating product (machine) can perform an export before import or before export import.

3- Processing under Customs Control

This regime is rare, It is to import non-Community goods, today it is a regime, but soon it will go down mode, but soon it will go down mode)

IMPORT (Non-Community goods) – OPERATIONS (State / Species) – FREE CIRCULATION


A boat, It has been flooded cellar, brought wheat and has wet (regardless of insurance), asks the Customs regime, under customs control to DRY (OPERATION) wet wheat.

4- Temporary Importation

This system allows the incorporation of certain goods in the TAC for a specified period, with total or partial relief from import duties, for use and re-export or use their same state without having been altered, except depreciation for wear. (People, Goms 3º países…etc.)

IMPORT (Non-Community goods) – USE / USE – Re-export

(Total or partial exemption of customs debt, IVA e II.EE)

Total exemption cases

  • Personal effects or sporting purposes, Write.
  • Materials for the welfare of seafarers
  • Material intended to combat disasters
  • Material médico, surgical and laboratory
  • Professional equipment for use in the Community
  • Educational and scientific material
  • Import and re-export containers filled empty, or viceversa.
  • Molds, matrices, clichés, drawings, projects (75% produced is exported)
  • Samples for demonstration or merchandise for prior examination conditional purchase.

5- Bonded Warehouse and Free Zones

It is a customs regime that allows the storage of non-Community goods under suspension of import duties and trade policy measures in a customs warehouse until the person wants to give them a final destination. (And the Community agricultural products with export benefits).

The terms of these deposits stays or free zones are unlimited and can be public and private.

Differences and similarities between customs warehouses and free zones


  • Reasons for its use
  • Developing function
  • Promotion of foreign trade activities
  • Benefits obtained
  • Within permenencia
  • “Usual manipulations” (Operations) – Annex 72 del IF. Differences:
  • Release form
  • Control inputs and outputs
  • In Free Trade Zones guarantee for authorization is not required.

You can request an inward and operate or improve the goods in a free zone.

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