Free Circulation

Free circulation refers to the status of goods that have been imported into a customs territory and have had all applicable duties, VAT, and formalities completed. Once goods are in free circulation, they are treated as domestic goods and can move freely within that territory without further customs controls. To enter free circulation, goods must be declared to customs, and any customs duties, import VAT, and other charges must be paid (or accounted for using authorised procedures). Goods in free circulation can be sold, distributed, or used within the country (or within a customs union, such as the EU) without additional customs intervention.