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      Modules

      Customs Special Procedures

      Take advantage of special duty regimes that allow you to store, temporarily use, process, or repair your goods and get either suspension, partial or complete relief from import duty. The use of automated Customs Special Procedures can be beneficial for companies dealing with processing, distribution, and other manufacturing activities that are subject to high duty rates.

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      How it works

      To promote economic activity, many countries offer the possibility of suspending or drawing back customs duties by means of authorisations for the storage and processing of goods. These authorisations are called ‘Special Procedures’ in the Union Customs Code (UCC) and include Inward Processing Relief (IP), Outward Processing Relief (OP), Customs Warehousing (CW), End Use, and Temporary Admission.

      Apart from these, Returned Goods Relief (RGR) helps you to avoid paying unnecessary customs duty and VAT on re-imported goods.

      While Special Procedures can provide significant cost savings, advanced administration capabilities are required in order for customs authorities to grant authorisations. This includes keeping real-time records of stock balances and providing reporting to customs authorities—tasks that require a software solution to effectively manage. The CAS Special Procedures module is a fully compliant digital solution that allows you to implement and manage the most complex inventory-managed customs procedures and produce the required reports and declarations at the touch of a button. Details such as keeping track of free and bonded stocks, stock movements, and stock records per authorisation and storage location are tracked and documented, satisfying the requirements of customs authorities.

      Watch this 3-minute video to find out more about different types of Special Procedures.

      Types of Special Procedures

      Customs Warehousing

      Customs Warehouses are privately owned with a designated area controlled by customs authorities that is used solely for imported goods. These goods are exempt from duties, taxes, and other customs charges until they leave the warehouse. This Special Procedure is beneficial to any company that uses distribution centres, especially for stock that may remain on the shelf for longer periods of time.

      Download the CWH checklist here

      Inward Processing

      IP provides relief from import duties and taxes for goods that will then be re-exported after having undergone manufacturing, processing, or repair. This Special Procedure can result in significant savings for companies that source materials from all over the world to make products for export.

      Download the IP white paper

      Outward Processing

      OP provides duty relief on goods that are temporarily exported for processing or repair, then re-imported as processed products. Using this Special Procedure, companies do not have to pay duty on the original value of the raw materials; they must only be paid on the value added abroad.

      Temporary Admission

      Temporary Admission allows goods to be brought into a country temporarily, typically for less than 24 months, with total or partial relief from import duty. This Special Procedure is often used for events like trade shows, art exhibitions, or music festivals.

      End Use Relief

      End Use Relief reduces or eliminates customs duty on certain imported goods which meet defined criteria and are put to a specific use within a set period of time. This Special Procedure only applies to certain tariff codes, such as goods in the aerospace, shipbuilding, and defence industries.

      Returned Goods Relief

      Returned Goods Relief allows traders to re-import goods into the EU without payment of customs duty and import VAT if the goods were originally exported from the EU and returned to the Union territory within a period of three years.

      Download the RGR white paper

      Obtaining Authorisations

      In order to use Special Procedures, you must obtain an authorisation from customs authorities. This can take up to six months and you will have to demonstrate your ability to comply with special administrative requirements. Download our white paper 'Special Procedures: Your insider guide to minimising customs duty costs' which explains the process in more detail.

      download whitepaper

      CAS FEATURES

      Features you'll love

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      Automation

      CAS automatically selects stock records, proposes the appropriate customs procedure to discharge the authorisation, and triggers the appropriate declaration.

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      Reporting

      Instantly produce the reports and declarations required by customs authorities at the touch of a button to meet administrative obligations and demonstrate compliance.

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      Optimisation

      CAS automates the selection of free goods, bonded goods, or Union goods based on duty advantages, saving costs, and maximising profits.

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      Data sharing

      Share data, status updates, and other events with business partners and other systems that are integrated with CAS.

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      Integration

      The Special Procedures module integrates directly with your WMS or ERP system via APIs for receiving movements of articles or Bills of Materials (BOMs).

      Special Procedures Resources

      Frequently asked questions

      Want to know more about how customs Special Procedures work and how CAS supports them? Here are some answers to common questions.

      Read the product sheet
      What are Customs Special Procedures?

      Special Procedures refer to a set of procedures and measures that allow for the temporary or partial suspension of customs duties, taxes, and other fees on goods imported or exported. These procedures are intended to facilitate trade, boost competitiveness, and support economic development.

      Is Special Procedures management integrated uniformly for all active countries? 

      Yes. The Special Procedures module is linked to the Declarations and Master Data modules, including the corresponding customs authorities. The Special Procedures module covers all legal and administrative requirements for Customs Warehousing, Inward Processing, Outward Processing, End Use, Returned Goods Relief (RGR), and Temporary Admission.  

      How does CAS manage the stock records and how do you ensure they reflect the on-ground situation? 

      The Special Procedures module has extensive recordkeeping, reporting, and duty optimisation capabilities. Stock records for Special Procedures are based on a combination of movements derived from your customs declarations and from movements directly received from your ERP or WMS source system.  Additionally, for processed products, the required composition of materials can be ingested in CAS with different types of messages, typically based on Bill of Materials or Production Orders. 

      Is Outward Processing a Special Procedure?

      Outward Processing is a Special Customs Procedure that allows companies to export goods outside the customs territory. This can be for processing or repair purposes, and then re-importing them without paying customs duties or taxes on the value added during the processing or repair phase. This procedure helps companies to reduce production costs, increase competitiveness, and access new markets.

      How does CAS maintain the administration for Inward and Outward Processing?

      IP/OP administration in the CAS solution is accounting-based (record keeping). Stock records for Special Procedures are based on movements derived from customs declarations and received from the ERP or WMS source system. These stock records, housed in CAS, are the basis for reporting to customs authorities. 

      Save up to 90% on customs administration

      Drive down costs, manage local, regional, and worldwide customs and speed up turnaround times for UK and European importers and exporters. All within one single platform.

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