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Special Customs Procedures

In EU customs law, special procedures are a distinct category of customs operations that permit temporary or conditional importation of goods from outside the EU into the customs territory of the Union, frequently with suspension or postponement of customs charges.

Under the Union Customs Code the main special procedures are:

1. Transit
✅ external transit (T1) – movement of non-EU goods through the EU without customs clearance,
✅ internal transit (T2) – movement of EU goods through third-country areas.

2. Storage
✅ customs warehousing – goods kept in a customs warehouse without immediate payment of duties and taxes until release for free circulation,
✅ free zones – designated areas where goods may be stored without acquiring EU customs status.

3. Special use
✅ temporary admission – goods admitted for a limited period without payment of duties (e.g. for testing or exhibitions),
✅ end-use – duty relief where goods are used for an approved purpose (e.g. for military uses, ship equipment).

4. Processing
✅ inward processing – processing of non-EU goods without payment of duties,
✅ outward processing – temporary export of EU goods for processing abroad with duties payable only on the value added.

What is the role of the customs agency LK-TRANS?

1. Advice and procedure selection
We analyse the case and select the most favourable procedure.

2. Obtaining authorisations
Assistance with application preparation and liaison with authorities.

3. Preparation of customs declarations
🔹 declarations for special procedures,
🔹 accompanying documentation (invoices, permits, commodity descriptions),
🔹 INF forms for processing outside the EU.

4. Representation before customs authorities
🔹 customs audits,
🔹 formal clearance procedures,
🔹 inspections and compliance checks.

5. Recordkeeping and reporting
Support for comprehensive documentation and reporting on procedures.

6. Storage and customs warehouses
We operate our own temporary storage and customs warehouse facilities.

You will find us directly on the border between Poland and Ukraine (Dorohusk–Yahodyn).

📩 Contact us by phone, e-mail or via the contact form.

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Customs Warehouse vs Temporary Storage — What’s the Difference?

A customs warehouse and a temporary storage facility are two different concepts. When should you use each, and what distinguishes them?

Customs warehouse — an authorised and customs-approved location where non-EU goods may be stored without immediate customs clearance, payment of VAT, or excise duties.
Goods may remain in a customs warehouse for as long as required, provided they remain under customs supervision and are not released for free circulation.

Temporary storage facility (TSF) — a place where goods are temporarily stored upon arrival in the EU prior to customs clearance (for example, pending admission for free circulation, transit, or transfer to a customs warehouse).
TSFs are also under customs supervision but are typically used when the importer cannot complete clearance immediately (e.g. missing release, incomplete documentation, or need for additional inspections).

Goods may remain in a TSF for a maximum of 90 days. After that period the goods must be cleared or moved to another procedure.

📊 Customs Warehouse vs TSF — comparison

Characteristic	Customs Warehouse	Temporary Storage Facility (TSF)
Legal status	Customs procedure (art. 240 UCC)	Not a procedure — a preparatory stage
Authorisation	Required	Required
Storage time	Unlimited	Max. 90 days
Purpose	For subsequent actions (release, re-export, processing)	Awaiting customs clearance
Customs status	Under a customs procedure	Not yet subject to a procedure
Payments	Not due until the next procedure	Not due (for up to 90 days)
Permitted actions	Allowed: transshipment, labelling	Storage only

The key point: both temporary storage facilities and customs warehouses help reduce storage costs and postpone customs and tax payments for non-EU goods.

For our clients LK-TRANS offers spacious and modern temporary storage facilities and customs warehouses located close to the Dorohusk–Yahodyn border crossing.

Please contact us by e-mail, phone or via the contact form.

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What Is a Customs Agency?

Although the term “customs agency” is not explicitly defined in Polish law, in practice it denotes a company that provides customs clearance services to importers and exporters.

Customs agencies employ customs brokers — qualified professionals authorised and experienced in customs matters. Their task is to ensure correct and efficient completion of formalities related to trade with non-EU countries.

📚 Legal basis:

🔹 Union Customs Code (UCC)
🔹 Customs Code of 19 March 2004
🔹 Implementing regulations and EU directives

💼 What does a customs agency do?

✅ Prepare customs declarations (import, export, transit)
✅ Represent clients before customs authorities
✅ Verify commercial and commodity documentation
✅ Calculate customs and tax liabilities (duties, VAT, excise)
✅ Advise on classification, CN codes and duty rates
✅ Handle special procedures (e.g. customs warehouse, procedure 4200, T1 transit)

🎯 Why choose LK-TRANS?

LK-TRANS is an experienced customs agency providing comprehensive and professional customs services across sectors and commodity types.

Our advantages:
🔹 Many years of experience
🔹 Up-to-date knowledge of customs legislation
🔹 Modern infrastructure: customs warehouse, temporary storage and weighing facilities — all in one place!

With us customs formalities become simple.

📍 Where are we located?

We are located close to the Dorohusk–Yahodyn border crossing between Poland and Ukraine.

Contact us to find out how we can help you!

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What Is a Customs Warehouse and What Types Exist?

In a global economy more companies trade with non-EU countries.

Customs warehouse — an authorised customs location where non-EU goods may be stored without immediate payment of customs duties, VAT or excise.

It operates under a formal customs procedure — the customs warehousing procedure of the UCC. Goods may remain there for an extended period provided they remain under customs control.

✅ What is a customs warehouse used for?

Customs warehouses enable:
✅ Postponement of customs and tax payments until release for free circulation
✅ Re-export without import duties
✅ Storage pending a decision on the goods’ fate
✅ Splitting, consolidation, labelling and packaging
✅ Protection of goods from market or logistic risks

📦 Types of customs warehouses (in Ukraine)

There are three main categories:

CW1 – Public customs warehouse type I
✅ Open to all users — any company may use it.
✅ The goods’ user bears compliance responsibility.

CW2 – Public customs warehouse type II
✅ Open to all users.
✅ The warehouse operator assumes liability.
⚠️ Less common, higher operator risk.

CWP – Private customs warehouse
✅ For the owner only.
✅ Goods are for the owner’s own use.
✅ Suitable for large manufacturers/importers.

👥 Who benefits from a customs warehouse?

1. Importers
✅ Postponement of duties/VAT
✅ Storage prior to sale

2. Exporters and multinational companies
✅ Re-export without charges
✅ Storage for various markets

3. Logistics providers and 3PL
✅ Duty-free storage service
✅ Competitive advantage

4. Manufacturers
✅ Storage of inputs without customs charges
✅ Production and cost optimisation

5. E-commerce and distributors
✅ Storage near the market
✅ Labelling and repackaging services

6. Seasonality
✅ Early import without charges
✅ Market launch at the best time

📍 Location

LK-TRANS customs warehouse is located close to the Dorohusk–Yahodyn checkpoint.

Please contact us by e-mail, phone or via the contact form.