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Imports:-

The Union’s Customs Codex (UCC) defines the possibilities for customs clearance for goods that are imported to a customs territory. The used form of customs clearance depends on the nature, amount, and origin of the goods as well as on the points of departure and destination. The freedom of choice may be restricted by different prohibitions and limitations.

Forms Of Customs Procedure In Connection With Imports:-

• Release for free circulation.
• Bonded transport – transit within the Community.
• Customs warehousing.
• Inward processing.
• Production under customs control.
• Temporary importation.

Exports:-

Export procedure refers to exporting Community goods from the Community’s customs territory. It does not correspond to re-export or exportation to outward processing. Re-export refers to the exportation of other than Community goods from the Community territory. Outward processing refers to temporary exportation of Community goods from the Community territory to a third country for processing purposes. The sales of good to another Community country is not considered as exports, but trading on the internal market which means that it is regarded as Community sales liable to value-added taxation.

Forms Of Customs Procedure In Connection With Exports

• Placing goods under a customs procedure.
• Transfer of goods into a free zone, bonded
• warehouse or customs warehouse.
• Re-export of goods from the Community’s customs territory.
• Disposal of goods under customs control.
• Handing over goods to the state.