Infoleaflets authorizations and services

For certain types of End-use, the law grants an exemption or a reduced rate of import duty. Under the End-use procedure, goods can be imported into the EU at a more favourable tariff, provided that they are subject to a specific use laid down by the Applied Customs Tariff, that they are subject to a certain treatment, and that they are put to a prescribed End-use defined in the Applied Customs Tariff. The goods shall be assigned to the prescribed End-use within a specified period.

Under the Customs Warehousing (CW) procedure, goods from outside the EU (non-Union goods) may be stored in a facility or other location (= customs warehouse) approved by and under the supervision of customs authorities. Payment of import duties, Value Added Tax (VAT) and other charges is delayed until the goods are removed from the customs warehouse. The charges are not applicable if the goods leave the customs warehouse and are destined for a market outside of the EU. As such, applying this procedure can have significant financial benefits for your company. Anyone can use a public customs warehouse to store their goods. However, a private customs warehouse can only be used by holders of a CW authorisation.
An authorisation for Entry in the Declarant’s Records (EiDR) enables the submission of a customs declaration using an entry in your own records. Subsequently, a supplementary declaration will be submitted.
Goods from outside the EU (non-Union goods) will be in temporary storage from the moment they are presented to customs when entering the EU. An authorisation for temporary storage facilities provides the option to store goods entering the EU customs territory for a period of maximum 90 days awaiting a further customs destination. These goods are placed under temporary storage from the moment they were presented to the customs authorities. The declarant can defer the payment of import duties and other charges for as long as the goods are placed under that procedure.
A Binding Origin Information (BOI) is the written, binding answer from a customs authority to an economic operator that wants to determine the origin of a product. The economic operator can submit a request for such a decision, which must contain a detailed description of the nature and composition of the good. Depending on the applicable origin rules, more information must be provided in the application, such as the manufacturing method, the value ratios between the different materials and the tariff codes of the materials used (Combined Nomenclature–CN), etc.
LOADING AND UNLOADING PLACE (LUP) / PLACE OF LOADING (LP)
An approved place is a place which has been designated and recognized in advance by the customs authorities where the goods can be presented. Non-Union goods upon entry, as well as Union goods which are part of an export declaration, can be presented there instead of at the customs office. In practice, economic operators can apply for an authorisation for import as well as export (LUP), but also an authorisation exclusively for the presentation of Union goods for export purposes (LP).
Under the Inward Processing procedure (IP), non-Union goods (goods from outside of the EU) can be treated, processed, repaired or used within the customs territory of the EU while import duty, Value Added Tax (VAT) and/or commercial policy measures are suspended. This procedure may also be applied to bring goods into conformity with the relevant technical requirements in order to be released for free circulation, or to subject them to the usual forms of handling. After processing, the goods may then be re-exported or released for free circulation on the European market by paying import duty on transformed goods.
The Outward Processing procedure (OP) allows Union-goods (goods from the EU) to be temporarily exported so that they can be processed (including treatment or repairs) outside the customs territory of the EU. Afterwards, the processed products can be released for free circulation onto the European market without having to pay import duties for the previously exported Union goods. This is possible at the request of the authorisation holder, or any other person established in the customs territory of the EU, provided that this person has obtained the consent of the authorisation holder and the conditions of the authorisation are met.
A Binding Tariff Information (BTI) provides you, an economic operator, with a decision on the commodity code that will be applied by the customs authority to the goods that you want import or export. The code is based on the Combined Nomenclature (CN) as laid down by the EU, or another nomenclature of goods based on it. The decision is laid down in writing in the BTI.
The temporary admission (TA) procedure allows you to temporarily import non-Union goods into the EU. This procedure enables goods from outside the EU (non-Union goods) to be consigned to a specific use, with total or partial relief of import duties and other taxes. Any commercial policy measures apply, in so far as the entry or exit of the goods into or from the Union customs territory is not prohibited.
This authorisation allows the placement or consignment of goods from your commercial space or other places designated for this purpose under the “Transit” customs procedure (union or common transit) without needing to present the goods at the competent office of the customs authorities. Under the Union external transit procedure, non-Union goods may be moved from one point to another of the Union customs territory, without being subject to import duties and other taxes or to commercial policy measures. Under the Union internal transit procedure, Union goods may be moved from one point to another of the Union, and pass through the territory of a non-EU country, without any change in
their customs status. The international Common Transit Convention allows goods to move across and to the territory of non-Union countries that are party to this agreement.
This procedure can be used when receiving goods which are presented with a Union external or internal transit declaration. Under the Union external transit procedure, non-Union goods may be moved from one point to another within the Union customs territory, without being subject to import duties and other taxes or to commercial policy measures. Under the Union internal transit procedure, Union goods may be moved from one point to another within the Union, and pass through the territory of a third country, without any change in their customs status. The goods and the accompanying document may be received directly in the commercial space or a place designated for this purpose.