Getting Started with Importing into the EU

The import process starts with the introduction of the goods into the customs territory of the EU.

Goods in temporary storage must normally be kept in an unaltered state in a temporary storage facility authorised by the customs authorities. Within 90 days of presentation, the goods must be placed under a customs procedure suitable for importation or reexported from the customs territory of the EU.

When importing goods into the customs territory of the EU, five of the customs procedures listed in the UCC are generally eligible:

• Release for free circulation

• Transit

• Storage (customs warehousing, free zones)

• Specific use (temporary admission, end-use)

• Inward processing

Release for free circulation is appropriate when non-Union goods are intended for permanent usage or consumption in the customs territory of the EU. In this customs procedure you can import raw materials for your production or commodities for resale within the EU, for example.

You can also place goods under the end-use procedure as defined in the UCC. This procedure is eligible when goods are to be imported at reduced customs duty rates or without customs duties for economic reasons for specific purposes. This favorable tariff arrangement arises either directly from the customs tariff or from particular regulations. The goods usually remain under customs supervision following clearance until they are assigned a prescribed end-use. Prior authorization is required to participate in this procedure.

The UCC allows importers to use simplified procedures subject to prior authorization from customs:

Placing goods under a customs procedure terminates temporary storage.