End-use: special customs procedure in EU

Patrick Nieveler
Patrick Nieveler
Manager Customs & Excise Tax, PASANI Customs Academy, Germany
Published 15 Jan 2023

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A short, focused explanation of the end-use special customs procedure under the UCC (Union Customs Code) — a rarely used but important procedure for customs and trade compliance professionals to understand. Topics covered: What end-use actually means: non-Union goods released for free circulation for a specific prescribed use, not a...