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Commentary

V17.133 Customs special procedures

Part V17 Customs duties

The term special procedures (previously customs procedure with economic impact) is understood as applying to the following arrangements:

  1. Ìý

    •ÌýÌýÌýÌý customs warehousing and free zones1

  2. Ìý

    •ÌýÌýÌýÌý inward processing2

  3. Ìý

    •ÌýÌýÌýÌý transit3

  4. Ìý

    •ÌýÌýÌýÌý temporary admission4 and end use, and

  5. Ìý

    •ÌýÌýÌýÌý outward processing5

In the case of inward/outward processing and customs warehousing, an authorisation

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