This section explores special customs procedures, such as transit, inward processing, outward processing, customs warehousing, and temporary admission in the EU & UK, as well as U.S. procedures like Foreign Trade Zones (FTZs), bonded warehouses, duty drawback, and temporary importation under bond (TIB). It provides guidance on setting up these procedures effectively, enabling businesses to benefit from duty suspensions, reductions, or deferrals while ensuring full compliance with customs regulations. Additionally, it covers key compliance aspects, including record-keeping, authorisations, and reporting requirements, helping businesses navigate complexities, avoid penalties, and optimise their supply chain operations.