Customs procedure for release into free circulation
Goods that enter the customs territory of the EU from a non-EU country are referred to as 'non-Community goods'. Before these goods can be marketed within the EU, they should first be released into free circulation. This means that:
- a declaration should be filed for the goods
- certain formalities should be fulfilled when the declaration is made, such as submitting invoices and keeping the goods available for inspection by Customs
- the import duties and/or other import taxes owed should be paid
- the declaration process involves a check as to whether the goods comply with the regulations in the area of safety, health, the economy and the environment. These regulations often prescribe the submission of a licence or certificate upon the import of goods (see the site section VGEM on this site)
Once all these conditions have been satisfied, the non-Community goods will become Community goods. They will obtain the same status as goods that have been produced, harvested or mined within the EU. These goods may be transported, stored or offered for sale, for example, without being subject to customs formalities.
