Release for free circulation
In order to dispose freely of goods imported from a third country, they must be placed under the customs procedure "Release for free circulation (and consumption)".
To make such a declaration, you must either be established in the customs territory of the European Union or be represented by a person established there. An exception to this is if you declare goods for release for free circulation only on an occasional basis (less than 10 times a year) and the customs authorities consider this to be justified. Customs office performing the clearance is the authority that takes the decision to apply the given exception.
Furthermore, declarants from Switzerland and the Principality of Liechtenstein are currently allowed to lodge customs declarations at the so-called border customs offices (in the 10km border zone) in the districts of the HZAs (main customs offices) of Ulm, Singen and Lörrach.
After the formalities of this customs procedure have been completed the goods have the status of a Union product, and you may freely dispose of them.
This customs procedure is primarily applicable to goods which are to remain in the Union permanently and enter its economic cycle. Normally it assumes that any import charges (customs duty, import VAT, and, where applicable, any special excise duties) have been paid.
