2. Customs regimes

Customs clearance procedures define the relationship between the administration and companies. For the sake of convenience, the most common customs procedure - import - has been used as an example. Other regimes have also been mentioned, such as transit and warehousing. It is important to examine these regimes in detail, as they determine the payment of duties and taxes. Whatever the procedure used, the company must decide whether to assign a customs procedure to the goods, depending on their destination.

The customs regime chosen will depend on the destination you wish to give your products (Box 6), which can be :

• immediate use in the Member State of importation: in this case, the goods are released for free circulation;

• customs clearance at another EU office: in this case, the Community...