Customs Advisory

Special customs procedures,
used to your advantage.

Inward processing, customs warehouse, end-use, temporary admission, we help you choose the right special procedure, get authorised, and operate it cleanly.

Talk to a customs consultant

In context

What it is, where it applies, how we help

What it is

Special customs procedures (besondere Verfahren) are the toolkit the Union Customs Code gives you to import, store, process or temporarily use goods without paying the full duty and VAT up front. Inward processing (aktive Veredelung), outward processing (passive Veredelung), customs warehousing (Zolllager), end-use and temporary admission each follow their own rules, each need their own authorisation, and each demand their own stock records and discharge logic. Used well, they are the single biggest legal duty-saving instrument inside the EU customs system.

Where it applies

They are relevant for any company that repairs, refines, assembles, stores or re-exports goods, or that uses imported materials in its own production: manufacturers with cross-border component flows, traders running EU cross-docking, service providers repairing equipment for non-EU customers, e-commerce operators with returns into a customs warehouse, and project-based importers with seasonal volumes. They also work hand in hand with your AEO status, deferment account and guarantee strategy: a clean special-procedure setup is what turns trusted-trader status into actual cash-flow advantage.

How we work on it

We run a short procedure screening to identify which regimes actually fit your business model and where the real duty saving sits. From there we build the authorisation file customs expects to see, including risk assessment, control points, stock records and bills of discharge, and align it with your guarantee and deferment setup. Once you are authorised, we embed the procedure into your declarations, ERP and audit trail so the savings show up in numbers without turning into a compliance burden.

Common challenges

Why special procedures stay unused

The savings exist, but the procedures are complex, and the authorisation can feel like a wall.

Special customs procedures are complex and hard to compare

Unclear which procedure actually fits your business

Significant duty savings are left on the table

Authorisation and ongoing operation feel daunting

Internal know-how is too thin to lead the project

Fear of getting it wrong stops the project from starting

What we do

How we support you

From decision to authorisation to run-rate operations, one team, one plan.

Decision support

Procedure selection

Inward processing, outward processing, customs warehouse, end-use, temporary admission, we identify which procedures fit your business model.

Authorisation file

Authorisation preparation

We prepare the authorisation application, supporting evidence and operating procedures so customs gets a complete, defensible file.

Run-rate ready

Operational integration

Once authorised, we help you embed the procedure into your declarations, stock records and audit trail without disrupting operations.

How it works

How the engagement runs

Three steps from "could this work for us?" to a procedure that runs every day.

Procedure assessment

We review your import, export and production flows to shortlist the procedures that genuinely improve duty cost or working capital.

Authorisation package

We assemble the application, the operating procedure and the documentation customs expects to see, including risk and control points.

Run-rate operations

We support your team during the first declarations and the first audit, so the procedure becomes a routine part of operations, not a special case.

Who this is for

Built for manufacturers, traders and AEO holders weighing special procedures

Especially relevant for businesses with significant import, export or production volume, and a real chance to lower duty cost.

Companies with import and export flows
Businesses with production or warehousing structures
Industrial companies with optimisation potential
Companies without deep customs know-how
Manufacturing
Automotive
Mechanical engineering
Trade and distribution

What you get

What changes for your business

A special procedure pays off when it is chosen well, set up cleanly, and operated like any other process.

Lower duty and tax exposure

Use the special procedures the law actually allows you to use, and capture the duty and VAT savings.

Faster path to authorisation

A structured, prepared file moves through customs faster than a do-it-yourself first attempt.

Smooth integration

Embedded into your declarations, stock records and audit trail, not bolted on as an exception.

Audit-ready operations

Risks and controls documented up front, so the first customs audit is a confirmation, not a surprise.

FAQ

Special procedures questions, answered

We typically cover inward processing, outward processing, customs warehousing, end-use and temporary admission. We assess all of them in the scoping phase and shortlist the ones that fit your business.

We prepare and review the authorisation package end to end. The formal applicant remains your company, so you stay in control of the relationship with customs and the ongoing obligations.

Less than most teams expect. We design the operating procedure to fit how you already work, declarations, stock records, ERP, so the change shows up in numbers, not in chaos.

If the operating procedure and the records were set up correctly, the first audit confirms that controls are in place. We support your team through the audit so it becomes a routine event.

Use the special procedures customs already allows you to use.

Talk to a customs advisor about which procedures fit your business, and what they would mean for your duty bill.