March 10, 2020
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What is customs procedure 42?

Customs procedure 42 is a mechanism an EU importer uses in order to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another Member State. In such cases, the VAT is due in the latter - the Member State of destination.

Legal background

Such a supply might be VAT exempted (or zero-rated) under certain conditions, which are regulated by EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax), national law and a very extensive court practice.

Sources

Video course Exemption from import VAT under the "Customs Procedure 42". Important changes in 2020!

European Court of Auditors press release 

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Persons planning to import or export goods into or from the customs territory of the EU or to carry out other customs-related activities, e.g. apply for an authorization, should have the EORI number in order to be identified by customs authorities.

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