Sending and Receiving

What are Special Procedures during import?

Special Procedures is a term used within the Union Customs Code to describe certain categories of measures that are under Customs supervision.

These are:

  • Transit, which shall comprise external and internal transit
  • Storage, which shall comprise customs warehousing and free zones
  • Specific use, which shall comprise temporary admission and end-use
  • Processing, which shall comprise inward and outward processing.   

Guidance on the Special Procedures (bar transit) can be found in HM Revenue & Customs Notice 3001 and related Annexes.

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