{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs Procedure 42","description":"Customs procedure 42, also known as regime 42, allows goods from a third country to be imported into one EU member state without paying import VAT, provided the goods are immediately forwarded to another member state as an intra-Community supply. VAT is then accounted for by the acquirer in the country of destination. Requirements include valid VAT numbers of the importer in the country of import and of the recipient in the destination country, proof of transport, and correct reporting in the re","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-procedure-42","inLanguage":"en","dateModified":"2026-07-21T22:24:18.001485","citation":"https://www.kmlz.de/en/exemption-import-vat-under-so-called-procedure-42","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-procedure-42","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs Procedure 42 · Customs procedure 42, also known as regime 42, allows goods from a third country to be imported into one EU member state without paying import VAT, provided the goods are immediately forwarded to another member state as an intra-Community supply. · Quelle: https://www.kmlz.de/en/exemption-import-vat-under-so-called-procedure-42"}