EU inward processing, temporary admission and end-use: special procedures

The Union Customs Code lets non-EU goods enter the EU without paying import duty straight away when they are stored, used temporarily or processed and then re-exported. The main special procedures are customs warehousing and free zones (storage), temporary admission and end-use (specific use), and inward and outward processing. Most need an authorisation and a guarantee.

Checked against official sources: 2026-10

At a glance

CategoriesTransit, storage, specific use and processing

GuaranteeRequired for all special procedures except free zones

Retroactive authorisationUp to one year, under certain conditions

Inward processingNon-EU goods processed under duty and tax suspension; products re-exported or released with lower duty

Outward processingEU goods processed abroad; duty on re-import based on the processing cost; no duty for free repairs or replacements

Temporary admissionUse (not processing) of non-EU goods for re-export, up to 2 years (24 months)

Partial relief3% of the import duty for each month or part of a month, paid when the procedure is discharged

End-useDuty exemption or reduced duty for goods used in a specified way, with supervision up to 2 years after first use for reusable goods

Storage and processing

Customs warehousing defers import duty and VAT until goods leave the procedure or enter another one, with no time limit and four types of warehouse (public types I, II and III, and private). Free zones are enclosed areas where goods are free of import duties, VAT and other import charges until they enter the rest of the EU or leave it.

Under inward processing, non-EU goods are imported and processed with duties and taxes suspended; the processed products can be re-exported without duty, or released for free circulation, as can waste, paying lower duty. Under outward processing, EU goods are processed outside the EU and re-imported, with duty calculated on the added value, meaning the processing cost; repairs free of charge and replacements of defective goods pay no duty. Customs sets the period for discharge.

Specific use

Temporary admission: non-EU goods for re-export can be used, but not processed, in the EU for a limited period, with total or partial relief from duties, VAT and excise and no commercial policy measures.
The maximum period of temporary admission is 2 years (24 months).
With partial relief, 3% of the import duty that would have been due is charged for each month or part of a month, paid when the procedure is discharged.
End-use: certain goods released for free circulation get duty exemption or a reduced rate if they are used or processed in a specified way within a specified period; otherwise normal duty is due.
Goods eligible for end-use are listed in TARIC, and goods suitable for repeated use stay under supervision for up to 2 years after first use.

Common rules

When an authorisation could harm EU producers, economic conditions are examined at EU level by the Commission's expert group. Customs can grant an authorisation retroactively for up to one year under certain conditions. Goods under special procedures, except free zones, can move within the EU without extra formalities, and equivalent goods may be used: EU goods in place of non-EU goods under storage, specific use and inward processing, or non-EU goods in place of EU goods under outward processing. Customs authorities exchange information on inward and outward processing through an electronic system (INF).

Step by step

Decide what will happen to the goods in the EU: storage, temporary use, processing, or a specific end-use.
Have the EU importer or processor apply for the right authorisation, retroactively if conditions allow.
Provide the guarantee the procedure requires, except for free zones.
Track the goods and the period for discharge, including any 3% monthly charge for partial relief under temporary admission.
Discharge the procedure by re-export, release for free circulation or another procedure before the deadline.

Documents you usually need

Authorisation for the special procedure
Customs guarantee
Customs declaration placing the goods under the procedure
Records of processing, use and stock
Re-export or discharge declaration

Common problems and how to avoid them

Goods under temporary admission are processed in the EU.

What to do: Temporary admission allows use but not processing; use inward processing instead.

Goods stay under temporary admission beyond 24 months.

What to do: The maximum period is 2 years (24 months); re-export or move them to another procedure in time.

A repaired product is re-imported and full duty is charged.

What to do: Under outward processing, duty is based on the repair cost, and free repairs or replacements of defective goods pay no duty.

End-use goods are used differently from the authorisation.

What to do: If end-use conditions are not met, normal duty becomes payable.

Sources

Special Procedures other than transit - Quick info European Commission (DG TAXUD)

Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.

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Trade notes

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Common questions

What is inward processing in the EU?

A special procedure that lets non-EU goods be processed in the EU with duties and taxes suspended, before the products are re-exported or released for free circulation.

How long can goods stay under temporary admission?

Up to 2 years (24 months).

What does partial relief cost?

3% of the import duty for each month or part of a month, paid when the procedure is discharged.

Is a guarantee needed?

Yes, for all special procedures except free zones.

What is outward processing?

EU goods are processed abroad and re-imported, paying duty only on the processing cost; free repairs and replacements of defective goods pay none.

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