customs procedure
as defined in Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16…, Article 5, point (11) (Definitions)
any of the following procedures under which goods can be placed in accordance with this Regulation: (a) release for free circulation; (b) special procedures; (c) export
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Also defined in
- Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union… 32013R0952, Article 5, point (16)
any of the following procedures under which goods may be placed in accordance with the Code: (a) release for free circulation; (b) special procedures; (c) export