Procedure 42
Customs proceduresArt. 143 Dyrektywy VAT 2006/112/WE, Art. 201 – Regulation (EU) No 952/2013 (UCC)
PL: Procedura 42 | DE: Verfahren 42
Definition
Procedure 42 is a special customs procedure where goods imported from third countries are released for free circulation in one EU Member State with exemption from import VAT, because they are subsequently transported (as an intra-Community supply) to a buyer in another Member State, where they are subject to VAT as an intra-Community acquisition.
Conditions for using Procedure 42: the importer must be registered as a VAT-EU taxpayer in the import state, the buyer must be registered as a VAT-EU taxpayer in the destination state, goods must be physically transported to another Member State, and the importer must have documents confirming the intra-Community supply. The procedure code is 42 00.
Procedure 42 is widely used in international logistics — e.g., goods from China imported through the port of Hamburg destined for a Polish buyer. It avoids double VAT taxation and improves importers' cash flow. Customs and tax authorities particularly scrutinise correct application of Procedure 42 due to VAT fraud risks.
Conditions for using Procedure 42: the importer must be registered as a VAT-EU taxpayer in the import state, the buyer must be registered as a VAT-EU taxpayer in the destination state, goods must be physically transported to another Member State, and the importer must have documents confirming the intra-Community supply. The procedure code is 42 00.
Procedure 42 is widely used in international logistics — e.g., goods from China imported through the port of Hamburg destined for a Polish buyer. It avoids double VAT taxation and improves importers' cash flow. Customs and tax authorities particularly scrutinise correct application of Procedure 42 due to VAT fraud risks.