Imports
![](https://www.muita.lt/storage/app/uploads/Muitin%C4%97s%20tarpininkai%20LT/world-4292933_1280%20mazesnis.jpg)
Release for free circulation – it is a customs procedure which you apply for when you aim to have goods from third countries that are no longer under customs supervision and want to be free to dispose of them in the EU. The goods must meet the requirements for import and be placed on the market. Import duties must also be paid - customs duty, VAT and, if applicable, excise.
Temporary admission – this procedure may be used where the non-Union goods are imported into the customs territory of the Union with a view to their re-exportation in the unprocessed and unaltered state. For example, when goods are imported for the exhibition, the device is brought for calibration or rented equipment is brought in. In that case, the temporary admission procedure shall be free of duty or a reduced rate of duty applies.
Inward processing - this customs procedure may be chosen where materials are imported from third countries for the purpose of processing. The final product can be released for free circulation at a lower rate of duty in the EU or re-exported to third countries. In the latter case, no import duties are due. Practical examples include: fabrics are brought in from third countries for furniture production under inward processing, a used car is brought in for repairs under inward processing, etc.
Customs warehousing - the customs warehousing procedure is worth choosing if you want to keep goods from third countries under customs supervision for a certain time (there is no time limit) without paying import duties. The customs warehousing procedure is also useful if you have to wait for the documents required for release for free circulation, such as permits or certificates.
Temporary storage - goods from third countries may be temporarily stored under customs supervision for up to 90 days. In this case, the declaration for temporary storage shall be lodged with the customs authorities (not the customs declaration).
End-use - some goods are placed under the end-use customs procedure. Under this procedure, goods are released for free circulation, free of import duty or at a reduced rate of it. However, although the goods are released for free circulation, they remain under customs supervision until the conditions for end-use are fulfilled, i.e. operations are carried out that grant the duty relief to the imported goods.
Returned goods – if the exported goods are returned to you in the unaltered state within three years, you can take advantage of the option not to pay import duty and VAT. The goods must be declared to customs stating that they are being returned.