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Procedure 42 is the release of goods for free circulation in one EU country combined with an immediate intra-Community supply to another EU country. Import VAT is not charged at the border; it is deferred and settled by the recipient in the country of destination. The service is for importers who bring goods in through one EU country while the recipient sits in another. It requires valid VAT and EORI numbers for the parties and proof that the goods leave for another EU country.
What it covers
- Declaring the goods for release for free circulation under procedure 42 with the full customs documentation.
- Verifying the validity of the importer's and recipient's VAT and EORI numbers before clearance, not after it.
- Assembling the evidence that the goods leave for another EU country, required for the import VAT relief.
- Selecting and checking the customs tariff code and the grounds for applying procedure 42.
- Customs representation before the authority and monitoring the conditions throughout the procedure.
- Linking the clearance with road transport from Poland, the United Kingdom, Switzerland and the rest of Europe.
- Documentary support for the intra-Community supply that follows the declaration.
How we do it
We start with the parties' data. Before the declaration we check that the importer's and recipient's VAT and EORI numbers are valid and active, and that the shape of the transaction really matches procedure 42, meaning that the goods actually move to an EU country other than the country of clearance.
Next we prepare the customs declaration with the correct commodity code and the legal basis for suspending the import VAT. In parallel we collect the evidence that will show the goods left the country of clearance and reached the recipient in another EU country, because that evidence keeps the relief in place.
After clearance we keep the customs and transport documents consistent. As a road freight forwarder we tie the clearance to a specific route, so the paperwork matches what is actually moving on the truck.
Limits of the service (what it does NOT cover / what to know)
We do not run the client's VAT settlement or tax returns in the country of destination. That is done by the recipient or their accountants; we are responsible for the customs part and for the proof of dispatch. Procedure 42 is sensitive to formal errors. A missing valid VAT or EORI number, gaps in the proof of dispatch to another EU country, or inconsistent documentation can undermine the import VAT relief. The consequence is concrete: the authority may demand payment of import VAT, sometimes with interest, and the liability falls on the importer, not the recipient. That is why we check the parties' data and the full set of documents before the declaration. The legal basis for the clearance follows EU customs and VAT law; the qualification for a given supply is settled case by case.
