"In principle, goods may be assigned any customs-approved treatment or use provided for by the Customs Code (Art. 58 (1) CC). This freedom of choice for the economic operator is only limited by • legislation imposing prohibitions and restrictions on the import or export of certain goods, such as drugs, counterfeit goods, arms (Art. 58 (2) CC), and• the customs status of the goods stipulated for certain types of customs-approved treatment or use; for example, only non-Community goods can be released for free circulation (Art. 79 (1) CC), and only Community goods can be placed under the export procedure (Art. 161 CC).It is often also possible to switch from one customs-approved treatment or use to another, in many cases even without having to pay customs duties, e.g. from • transit to customs warehousing and subsequently to inward processing (Art. 89 CC),• the free zone arrangements to inward processing (Art. 173 (c) CC).On the other hand, once goods have obtained Community status it is only exceptionally possible to change their status back to non-Community goods (Art. 83 CC, see Table VIII-5) if they are not taken out of the customs territory (this, in principle, changes their status, Art. 4 (8) CC).The different options that exist for assigning goods a customs-approved treatment or use are set out in Art. 4 (15) and (16) CC. These provisions differentiate between:• customs procedures (release for free circulation, transit, customs warehousing, inward processing, processing under customs control, temporary importation, outward processing, export) and • other types of customs-approved treatment of use (entry into a free zone or free warehouse, re-exportation, destruction, abandonment to the Exchequer).The main difference between the two categories is that• placing goods under a customs procedure requires a declaration to that effect (Art. 59 (1) CC), whilst• entry for the other types of customs-approved treatment or use normally requires only a physical act.It is, for example, sufficient for goods to enter into a control type I free zone in order to be subjected to the provisions of that arrangement (Art. 169 (1) CC). In the case of a control type II free zone the provisions of the customs warehousing procedure are, however, applicable with regard to the entry for and the discharge of the arrangements (Art. 168a CC).For certain customs procedures, the Customs Code distinguishes further between (Art. 84 (1) CC):• suspensive customs procedures (external transit, customs warehousing, inward processing [suspension system], processing under customs control, temporary importation) and• customs procedures with economic impact (customs warehousing, inward processing [both suspension and drawback system], processing under customs control, temporary importation, outward processing).The special feature of suspensive customs procedures is that goods can pass from one these to another and the customs duties remain “suspended” (Art. 89 CC), in most cases against the provision of security (Art. 88 CC). Customs procedures with economic impact can be used only when an authorisation has been granted after an examination of certain conditions (Arts 85 – 87 CC). Some customs procedures belong to both categories.(in "Guide to Community Customs Legislation", Michael Lux)
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"In principle, goods may be assigned any customs-approved treatment or use provided for by the Customs Code (Art. 58 (1) CC). This freedom of choice for the economic operator is only limited by • legislation imposing prohibitions and restrictions on the import or export of certain goods, such as drugs, counterfeit goods, arms (Art. 58 (2) CC), and• the customs status of the goods stipulated for certain types of customs-approved treatment or use; for example, only non-Community goods can be released for free circulation (Art. 79 (1) CC), and only Community goods can be placed under the export procedure (Art. 161 CC).It is often also possible to switch from one customs-approved treatment or use to another, in many cases even without having to pay customs duties, e.g. from • transit to customs warehousing and subsequently to inward processing (Art. 89 CC),• the free zone arrangements to inward processing (Art. 173 (c) CC).On the other hand, once goods have obtained Community status it is only exceptionally possible to change their status back to non-Community goods (Art. 83 CC, see Table VIII-5) if they are not taken out of the customs territory (this, in principle, changes their status, Art. 4 (8) CC).The different options that exist for assigning goods a customs-approved treatment or use are set out in Art. 4 (15) and (16) CC. These provisions differentiate between:• customs procedures (release for free circulation, transit, customs warehousing, inward processing, processing under customs control, temporary importation, outward processing, export) and • other types of customs-approved treatment of use (entry into a free zone or free warehouse, re-exportation, destruction, abandonment to the Exchequer).The main difference between the two categories is that• placing goods under a customs procedure requires a declaration to that effect (Art. 59 (1) CC), whilst• entry for the other types of customs-approved treatment or use normally requires only a physical act.It is, for example, sufficient for goods to enter into a control type I free zone in order to be subjected to the provisions of that arrangement (Art. 169 (1) CC). In the case of a control type II free zone the provisions of the customs warehousing procedure are, however, applicable with regard to the entry for and the discharge of the arrangements (Art. 168a CC).For certain customs procedures, the Customs Code distinguishes further between (Art. 84 (1) CC):• suspensive customs procedures (external transit, customs warehousing, inward processing [suspension system], processing under customs control, temporary importation) and• customs procedures with economic impact (customs warehousing, inward processing [both suspension and drawback system], processing under customs control, temporary importation, outward processing).The special feature of suspensive customs procedures is that goods can pass from one these to another and the customs duties remain “suspended” (Art. 89 CC), in most cases against the provision of security (Art. 88 CC). Customs procedures with economic impact can be used only when an authorisation has been granted after an examination of certain conditions (Arts 85 – 87 CC). Some customs procedures belong to both categories.(in "Guide to Community Customs Legislation", Michael Lux)