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Special customs procedures
Training Special Customs regimes: decryption of APs, PPs, exports and temporary admissions
Learn how to master the principles and challenges of specific customs regimes, choose the appropriate mechanism for your business and implement it effectively. Formalize your authorization requests, secure your operations and optimize your customs processes to significantly reduce costs while ensuring regulatory compliance. Special customs regimes are among the most powerful levers for optimising international trade, yet among the least well controlled by French companies.
In 2026, the special customs procedures defined by the EU Customs Code (CDU) are one of the most effective means of optimising companies involved in international trade, yet one of the least well exploited. The apparent complexity of the authorisation procedures and the lack of awareness of the eligibility conditions hinder many companies, which could nevertheless benefit significantly.
Inward processing (IP) allows manufacturers to import raw materials or components outside the EU to process and re-export finished products without paying customs duties at entry. Outward processing (PP) offers a partial exemption on products reimported after processing abroad. Temporary export and admission regimes are fluidizing trade fair operations, demonstrations and cross-border services.
Our training gives you in one day the operational control of these four schemes, from understanding the conditions of eligibility to the day-to-day management of authorisations and discharges.
Practical information
Next date
Contact us
Type of training
Present
Duration of training
7 a.m. (1 day)
Place of training
27 chemin de Montollier 38500 VIEWON or Paris
Inter 650 € / Intra : tariff on request
Why control specific customs regimes is a competitive advantage?
Significantly reduce your import and export customs costs
The PA, PP, ET and AT regimes allow the suspension, reduction or exemption of customs duties on specific operations. For companies importing non-EU raw materials or outsourcing part of their production, savings can be substantial.
Avoiding errors in eligibility and customs adjustments
Special schemes are subject to strict conditions of eligibility and use. Improper enforcement, particularly in cases of incorrect clearance or non-compliance with deadlines, may lead to increased recall of duties, penalties and controls.
Properly formalise applications for authorisation
The use of a particular regime generally requires prior authorisation by the customs authorities. The application procedure, the content of the file and the follow-up to the authorisation are often poorly controlled by the companies which undertake them for the first time.
Choose the right diet according to your activity and flow
PA, PP, ET, AT: Each regime has a specific scope. Using a plan that is unsuitable for your situation may not only not generate the expected savings, but also expose your business to clean-up difficulties and risk of recovery.
Seizing the opportunities offered by the EU Customs Code
The CDU has modernised and harmonised special schemes at European level. Mastering these schemes in their updated CDU version allows you to make full use of the optimisation opportunities offered by the current European customs regulations.
Understanding the principles and issues of special customs procedures
At the end of the training, you will be able to understand the principles and issues of specific customs regimes.
Choose the special scheme adapted to the operational needs of their company
At the end of the training, you will be able to choose the specific regime adapted to the operational needs of their business.
Objectives of training in special customs procedures
After this day, you will be able to:
- Understand the fundamental principles and issues of specific customs regimes (PA, PP, exports and temporary admissions)
- Choose the particular regime best suited to your business's operational needs and business
- Implement special regimes to secure customs operations and avoid clean-up errors
- Formalize the necessary authorisation applications and ensure administrative follow-up of existing schemes
- Optimize customs processes to reduce costs and ensure regulatory compliance with the CDU
Who is this training for?
This training is intended for professionals involved in their company's strategic customs decisions and want to optimize their costs through special schemes.
- Financial and accounting officials
- Procurement / import managers
- Sales managers ADV / export
- Customs officials
- Experienced Customs Declarations
Prerequisite
Basic concepts on customs operations and international trade are required to complete this training under the best conditions. You're starting customs? Start with our customs fundamentals training.
Training programme
Four progressive modules covering all specific customs procedures, from understanding the principles to operational implementation and case management.
Introduction to customs procedures and their regulatory framework
Definition and regulatory framework of the sub-customs and overview of special schemes (classification, economic benefits). Benefits (suspension/exemption from duties, competitiveness) and obligations (eligibility, authorisations, account management). Risks (recalls of duties, penalties) and comparison of the 4 regimes: PA, PP, exports and temporary admissions.
To the programme: Concept of « Sub-customs » and Principles of Special Plans, Benefits and Constraints of PA, PP, Temporary Export and Admission.
Active Development (AP) and Liabilities (PP): Cost Optimization
Active development (AP): imports of non-EU raw materials for processing/re-export, with total suspension of duties and increased competitiveness. Obligations: authorization, material account, discharge. Passive development (PP): outsourcing of an extra-EU production stage with optimised reimportation and partial exemption of duties according to value added abroad. Obligations: authorization, tracking of goods, calculation of residual duties. PA/PP comparison: choice according to flows and position in the value chain, illustrated by concrete industrial cases.
On the program: Practical applications, benefits and associated obligations, Comparative analysis for optimal choice as needed.
Temporary export and admission
Temporary export and admission. Program: Specific Applications and Benefits, Risk Management and Operations Compliance.
Temporary exports and admissions: rules and management
Temporary export (ET): used for trade shows, repairs or professional equipment abroad, with duty-free reimportation. Obligations: deadlines, traceability and customs formalities. Complementarity with the ATA book. Temporary admission (TA): temporary import of foreign equipment into the EU, with total suspension (transport means, demonstrations) or partial suspension (calculation of duties). Risks: non-re-export or damage. Practical case: optimisation of the ET and AT regimes for the organisation of an international fair.
Operational management and customs formalities: practical cases
Authorization procedures: preparation and filing of records (documents required, deadlines), monitoring and renewal of authorizations. Daily tools: material account, clean-up, tracking tables. Risk management: common offences (time frames, account errors) and good practices. Concrete cases: choice of optimal regime according to sectors and business configurations.
On the program: Mandatory administrative procedures and authorizations, Practical tools for day-to-day management of specific plans, Practical cases and actual situation studies.
Special customs regimes: Underexploited optimization lever in 2026
In 2026, the special customs procedures defined by the EU Customs Code (CDU) are one of the most effective means of optimising companies involved in international trade, yet one of the least well exploited. The apparent complexity of the authorisation procedures and the lack of awareness of the eligibility conditions hinder many companies, which could nevertheless benefit significantly.
Inward processing (IP) allows manufacturers to import raw materials or components outside the EU to process and re-export finished products without paying customs duties at entry. Outward processing (PP) offers a partial exemption on products reimported after processing abroad. Temporary export and admission regimes are fluidizing trade fair operations, demonstrations and cross-border services.
Our training gives you in one day the operational control of these four schemes, from understanding the conditions of eligibility to the day-to-day management of authorisations and discharges.
What distinguishes this training on special schemes
Beyond the program, our field-oriented pedagogical approach and our expertise in international flows make a difference for B2B export professionals.
The 4 diets covered in depth in one day
PA, PP, temporary exports and temporary admissions are discussed in a comparative and in-depth manner, with for each regime an analysis of eligibility conditions, benefits, obligations and risks, to allow you to choose the right mechanism for your activity.
An operational approach focused on implementation
This training is not limited to explaining the theoretical principles of special schemes. It gives you the practical tools to formalize authorisation applications, manage the material account, monitor clearance deadlines and anticipate customs controls.
Practical cases from real-life situations
The practical workshops are based on concrete situations of use of special schemes in various industrial sectors. Participants are asked to choose the optimal diet for different activity configurations and to analyze frequent errors with absoluteness.
Adaptable intra according to your sector and your flows
In an intra-company version, practical cases and workshops can be built around your own import/export flows, your industry and your logistics partners for maximum applicability upon return to business.
They took our trainings
Ready to optimize your customs costs?
Master the PA, PP, export and temporary admission regimes to reduce your customs duties, secure your operations and improve your international competitiveness.
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Answers to your questions!
How do I know if my activity is eligible for inward processing (IP)?
Inward processing applies when an enterprise imports non-EU goods (raw materials, components, semi-finished) for processing, manufacturing or repair, and then re-exports products obtained outside the European Union. Eligibility depends in particular on the nature of the processing operations carried out, the final destination of the processed products and the economic conditions applicable. The training provides you with the evaluation criteria to analyze your specific situation.
What is the difference between temporary admission and ATA?
The ATA Carnet is an international customs document that simplifies the formalities of temporary admission in the countries signatory to the Istanbul Convention. It is a practical implementation tool for the temporary admission regime for certain categories of goods (professional equipment, commercial samples, fair equipment and exhibitions). Both devices can be complementary: ATA is often more convenient for one-time transactions, while a formal temporary admission authorisation may be preferable for recurring or long-term transactions. The training helps you choose according to your case.
What are the risks if I exceed the clearance time of a particular regime?
Exceeding the clearance deadline automatically results in the birth of a customs debt: duties and taxes that had been suspended become payable immediately, often with penalties and interest on late payment. In the most serious cases, non-discharge may be considered an irregular introduction of goods into the customs territory of the Union, with consequences up to criminal prosecution. The training gives you the tools to follow up to anticipate deadlines and avoid these situations.
Is the outward processing scheme interesting if I outsource abroad?
Yes, in many cases. If your company exports EU goods (materials, semi-finished products, unfinished products) for processing, repairing or shaping abroad before reimporting, outward processing allows you to pay customs duties only on value added abroad, not on the total value of the reimported product. The economy can be very significant depending on the ratio between the value of exported materials and that of work done abroad. The training helps you calculate the concrete benefit for your situation.
Is the training financially viable?
Yes. Training is eligible for professional funding arrangements, notably through OPCOs and, depending on your situation, the CPF. The International d'ACTE teams can assist you in the identification of the most suitable device for your company as well as in the administrative process of assembling the financing file.
Location
27 chemin de Montollier 38500 VIEWON
Capacity
Between 3 and 8 learners
Accessibility
ACTE International is sensitive to the inclusion of persons with disabilities. Our training room in Voiron is accessible to people with reduced mobility. If you have a disability, please contact Wendy NICOLAS, a disability reference, in order to prepare your participation as best as possible: w.nicolas@acte-international.com
Special customs regimes: secure your international operations
In 2026, the special customs procedures defined by the EU Customs Code (CDU) are one of the most effective means of optimising companies involved in international trade, yet one of the least well exploited. The apparent complexity of the authorisation procedures and the lack of awareness of the eligibility conditions hinder many companies, which could nevertheless benefit significantly.
Ready to optimize your customs costs? Master the PA, PP, export and temporary admission regimes to reduce your customs duties, secure your operations and improve your international competitiveness.