In what cases is procedure 42 used?

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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 

Comments ()

en
Cases of repayment of import duties (EU and UK)
18-03-2021

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

release for free circulation
en
Cases of repayment of import duties (EU and UK)
18-03-2021

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

release for free circulation
lt
Importo mokesčių grąžinimo atvejai
06-03-2021

Ar yra galimybė susigrąžinti importo mokesčius, jeigu importuota prekė yra eksportuojama? Pavyzdžiui, Lietuvos įmonė importuoja prekes iš Kinijos (išleidžia į laisvą apyvartą). Po kelių mėnesių susiklosto taip, kad parduoda jas (niekaip nepakeistas) įmonei Šveicarijoje ir eksportuoja. Ar tokiu atveju Lietuvos įmonė galėtų kreiptis dėl importo mokesčių sugrąžinimo? Nes prekės buvo eksportuotos, o pati įmonė, jeigu būtų numačiusi iš anksto, kad susiklostys tokia situacija, būtų neišleidusi prekių į laisvą apyvartą, o padėjusi jas į muitinės sandėlį.

Muita UAB

release for free circulation
lt
Importo mokesčių grąžinimo atvejai
06-03-2021

Ar yra galimybė susigrąžinti importo mokesčius, jeigu importuota prekė yra eksportuojama? Pavyzdžiui, Lietuvos įmonė importuoja prekes iš Kinijos (išleidžia į laisvą apyvartą). Po kelių mėnesių susiklosto taip, kad parduoda jas (niekaip nepakeistas) įmonei Šveicarijoje ir eksportuoja. Ar tokiu atveju Lietuvos įmonė galėtų kreiptis dėl importo mokesčių sugrąžinimo? Nes prekės buvo eksportuotos, o pati įmonė, jeigu būtų numačiusi iš anksto, kad susiklostys tokia situacija, būtų neišleidusi prekių į laisvą apyvartą, o padėjusi jas į muitinės sandėlį.

Muita UAB

release for free circulation
en, lt
What should we know about customs procedure 42?
22-05-2020

Although customs procedure 42 has been applied in Lithuania for a number of years, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Lithuania is rarely used.

Jolanta Diktanienė

release for free circulation
en, lt
What should we know about customs procedure 42?
22-05-2020

Although customs procedure 42 has been applied in Lithuania for a number of years, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Lithuania is rarely used.

Jolanta Diktanienė

release for free circulation
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek

release for free circulation
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek

release for free circulation
en, lt
Customs procedure 42
10-03-2020

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.

release for free circulation
en, lt
Customs procedure 42
10-03-2020

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.

release for free circulation
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