Abstract
There were, under the CCC, eight customs procedures. These were reduced to three by the UCC, namely, release for free circulation, special procedures, and export. There are four categories of special procedures: transit, covering internal and external transit; storage, including customs warehousing and free zones; specific use, comprising temporary admission and end use; and processing, comprising inward and outward processing. The eight procedures under the CCC were: release for free circulation, transit, customs warehousing, inward processing, processing under customs control, temporary admission/importation, outward processing, and exportation. The CCC also established five customs-approved treatments or uses, namely: the placing of goods under a customs procedure, the entry of goods into a free zone or warehouse, the re-exportation of goods from the Community customs territory, the destruction of goods, and, finally, the abandonment of goods to the Exchequer. With its eight customs procedures and five treatments the CCC had thirteen categories which are now absorbed into the three customs procedures. As the Proposal for the Modernized Customs Code (‘MCC’) put it:
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