Special procedures in U.C.C.

Fecha publicación: 10 agosto, 2016
Categorías: Logistics & Customs
Autor: Virginia Luna - Abogada-Aduanas

With the entry into force of UCC, for the sake of adopting simple customs procedures, and reduce them to the number who are economically justified,  in order to increase thereby competitiveness of enterprises.

So in the new framework there are two general procedures s and 4 special procedures

  • Free circulation
  • Export


  • Transit: including internal and external.
  • Deposit: including customs and free zones
  • Special destinations: including the temporary import and final destination.
  • Processing: including inward and outward

Therefore the following procedures have been deleted:

  • Processing under customs control
  • Drawback system in the IPR
  • Open free zones
  • Free  warehouses

The scope of this informative note is to expose the most significant changes which have experienced each of the special regimes



Customs warehouse

A new clarification is established:

Kind  A Public kind 1 Shared responsibility between authorization´s holder an procedure´s holder.
Kind B Public kind  II Responsibility of the procedure´s holder.
Kind   C Private
Kind  D ……..
Kind  E Private
Kind  F Public kind  III Managed by customs authorities


  • allows the existence of two or more customs warehouses in the same location.
  • allows a public warehouse affecting several member states.

Free Zone

  • It becomes a customs procedure rather than a destination.
  • Open zones disappear.
  • Free warehouses disappear.
  • Entry is subject to customs controls and records.




With UCC processing under customs control disappear and in consequence also disappears the obligation to re-export the compensating product on the inward processing disappears.

Therefore, now the compensating products obtained from RPA can:
• be re-exported (no customs debt arises)
• released for free circulation (a customs debt arises )

Depending on the processing operation to be performed, the existence of anti-dumping measures, commercial or agricultural policy, etc., or when there is evidence that the interests of EU companies may be harmed, the special shall apply.
Opting for one or another method of calculation governed throughout the term of the authorization and must indicated at the time of the application


A change in the rules for calculating the amount of the import duties for processed products resulting from the outward processing procedure has been introduced, reducing the two existing options before the entry into force of UCC. to a single rule.
In general terms, the amount of import duty must be calculated based on the cost of the processing operation undertaken outside the customs territory of the Union.
There are some exceptions to that rule, for example, when intending to apply a specific import duty in relation to processed products resulting from outward processing procedure or replacement products.

Find attached  Note GA 06/2016 of 11 July , on the rules for calculating the amount of the import duties for processed products resulting from the outward processing procedure.



  • Find attached Internal Note 05/2016 of 6 July on the granting of retroactive authorization of special schemes
  • Distinction between the authorization holder and holder of the procedure is made
  • As for the validity of current authorizations for special procedures:
    • Limited validity: authorizations remain valid until the end of that period or until May 1, 2019, whichever is earlier.
    • Authorizations with unlimited validity: period shall remain valid until they are re-evaluated (before 01.05.2019).
  • Provision of guarantee is mandatory for all procedures with the possibility of reduction or exemption based on compliance with certain requirements A.E.O.
  • Equivalent goods : their use is allowed in all special  procedures  except in the following situations:
    • Where only usual forms of handling are performed in the IPR.
    • Where would lead to an unjustified advantage in import duties or when it is established by legislation: sensitive goods of Annex 72 and goods subject to antidumping.
    • Where a  prohibition  of  drawback  of,  or  exemption  from, import  duty  applies  to  non-originating  goods  used  in  the manufacture  of  processed  products  under  the  inward processing  procedure,  for  which  a  proof  of  origin  is issued  or  made  out  in  the  framework  of  a  preferential arrangement  between  the  Union  and  certain  countries  or territories  outside  the  customs  territory  of  the  Union  or groups  of  such  countries  or  territories.



Virginia Luna - Abogada-Aduanas

Virginia Luna – Abogada-Aduanas

Arola Logistics&Customs



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