Export Documentation - Special Procedure Application

This quick, short guide highlights Special Procedures and can help you identify which (if any) may apply in your export/import situation. Circumstances and conditions of each procedure vary, therefore if you are unsure or would like advice please reach out.

Import Procedures

STEP 1 - Are your goods entering or leaving the country?

• Importing – Go to Step 2

• Exporting – Go to Step 6

STEP 2 - Are your goods returning after being exported earlier?

• Yes – Returned Good Relief (RGR)

• No – Go to Step 3

STEP 3 - Are your goods coming in temporarily, without processing ad being re-exported?

• Yes – Temporary Admission

• No – Go to Step 4

STEP 4 - Are the goods being imported for processing and then re-exported?

• Yes – Inward Processing

• No – Go to Step 5

STEP 5 - Are the goods being stored under customs control before release?

• Yes – Customs Warehouse

• No – Release for free circulation/End Use

EXPORT PROCEDURES

STEP 6 - Will the goods be processed or repaired abroad and then returned?

• Yes – Outward Processing

• No – Permanent Export

STEP 7 - Will the goods be re-imported unchanged?

• Yes – Returned Goods Relief or ATA Carnet