Special Procedures

High-quality clearances - to keep you and your customers satisfied

Consultant noting special customs procedures for clients
Consultant noting special customs procedures for clients

Processing relief

Save customs duties

Processing operations can offer you the possibility of partial exemption from customs duties. Our experts can provide assistance and advice and help you to apply for the relevant authorisations.

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The inward processing relief procedure is designed to enable economic operators to process goods imported from outside their customs territory, even before they decide whether to sell the finished products within or outside their territory based on logistical, commercial or other conditions.

Outward processing relief (OPR) is used when refining or repairing goods outside your territory. The processed products can be re-imported and released into free circulation with total or partial relief from import duty. When import duties become due, they are calculated based exclusively on the added value created by the processing.

We ensure that you can enjoy your excise goods

ALS ensure you can enjoy your excise goods

Excise goods


You must use the EMCS procedure if you wish to transport your goods under suspension of excise duty. Similar to tax law, national rules and special features apply to excise duties, so not all goods are subject to excise duty in all countries. Our national experts advise and support you with the full processing and the associated administrative tasks.

Find out more about the benefits and available customs authorisation from our national ALS experts.



Move your goods under suspension of excise duty.

Excise Warehousing

Discuss your needs with our experts.

Fiscal representation

We represent you where you are not registered

Tax law is national and fiscal representation is therefore often handled very differently in individual countries.

This means you have to understand and overcome numerous bureaucratic obstacles.

Our local experts can offer comprehensive advice and solutions.

Secure cash flow
No tax registration needed
Monitoring and documentation
Regular Reporting