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

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.

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.

Ежегодно таможня Литвы публикует Отчёт о деятельности таможни за предыдущий год. Предоставим вам некоторую информацию из отчёта и начнём с того, что, по нашему мнению, является наиболее важным … для бизнеса - с результатов проверок деятельности хозяйствующих субъектов после таможенного оформления, показывающих, где бизнес совершает дорогостоящие ошибки.