GlossaryEN1 min readUpdated: Jul 21, 2026
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.
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Source: https://www.kmlz.de/en/exemption-import-vat-under-so-called-procedure-42
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
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 recapitulative statement (EC Sales List). Third-country shippers – for example from Switzerland or the United Kingdom – often rely on fiscal representation in the country of import; several member states have recently tightened those requirements. For freight forwarders, procedure code 42 in the customs declaration is critical, since errors can lead to retrospective assessment of import VAT. Not to be confused with procedure 40, the standard release for free circulation with immediate payment of import VAT.
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