This Master’s thesis examines special customs procedures within the framework of European Union and national customs law, highlighting their role as fundamental regulatory mechanisms governing the cross-border movement of goods. These procedures do not constitute exceptions or deviations from the general customs system; rather, they form an integral part of contemporary customs governance, reflecting a regulatory model that combines flexibility with systematic supervision. The analysis is structured around the core principle of “controlled facilitation,” which permeates the entire regulatory architecture of special customs procedures. Preferential customs treatment, such as the suspension, reduction, or exemption from customs duties and other charges, is not granted unconditionally. Instead, it is intrinsically linked to clearly defined legal requirements, compliance obligations, and procedural safeguards. In this context, customs law seeks to strike a continuous balance between the facilitation of international trade and the protection of fiscal interests, the integrity of the internal market, and the normative coherence of the European Union legal order. Particular emphasis is placed on the authorization to use a special customs procedure, which functions as a central instrument of preventive and ongoing customs supervision. Through the granting of authorization, customs authorities determine the scope and operational limits of the procedure, establish monitoring and traceability requirements for goods, and impose obligations relating to record-keeping and reporting. Consequently, authorization cannot be regarded as a mere administrative approval, but rather as a legal mechanism through which private economic operators are formally integrated into the customs control system. The main categories of special customs procedures, customs warehousing, free zones, temporary admission, inward and outward processing, and end-use, serve distinct economic and functional purposes. Despite their individual differences, these procedures are governed by a set of common foundational principles. These include continuous customs supervision, the possibility of ex post controls, and the conditional nature of preferential treatment upon the maintenance of reliable documentation, accounting systems, and audit trails. This common regulatory core reinforces the coherence and effectiveness of the customs framework as a whole. The thesis further highlights the growing importance of risk management and the digitalization of customs procedures in shaping modern customs control. The transition from traditional, physically intensive controls to data-driven and risk-based verification methods represents a significant transformation in administrative practice. This shift enhances the efficiency of customs authorities, reduces administrative burdens for compliant economic operators, and increases transparency and legal certainty within the customs environment. Digital tools and information systems enable customs administrations to focus control efforts on higher-risk transactions, while simultaneously facilitating legitimate trade flows. As a result, customs supervision evolves from a predominantly reactive model into a proactive and intelligence-based regulatory function, aligned with broader objectives of security, efficiency, and economic competitiveness. In conclusion, special customs procedures constitute a cornerstone of contemporary customs law and a strategic instrument for enhancing the competitiveness of the European economy. Through these procedures, customs legislation emerges as a dynamic and adaptive regulatory system, capable of reconciling economic facilitation with effective control and legal certainty. Their proper implementation and supervision are therefore essential not only for safeguarding public revenues, but also for ensuring the smooth functioning and resilience of the internal market.