Special customs regimes are those which differ from the common import and export regime due to tax incentives on foreign trade; control, in relation to the goods subject to the operation.
The special regimes are the exceptions to the general regime, aim to take into account situations of temporaryness of goods in the customs territory or the granting of tax benefit. Due to the significant economic importance for the country, they are also called "Economic Regimes",or "Suspensive Regimes", because they suspend the payment of customs duties during their term.
Some features of special regimes:
Suspension of tax credit
Stay in the regime for a fixed period
Guarantee (real or personal) of taxes in term of responsibility, the goods enter the country, but do not integrate with the national wealth
Goods may or may not be dispatched for consumption