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.
Source: https://www.kmlz.de/en/exemption-import-vat-under-so-called-procedure-42
Next steps
Matching tools and partners
Related Terms
You might also be interested in these terms
Passar Hub: Everything on the new Swiss customs system
Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.
Incoterms 2020 Simulator: Who bears costs & risk?
Analyze all 11 Incoterms 2020: cost matrix, risk timeline, insurance gap detector and customs responsibility – free, no login required.
Find a matching partner on this lane
Verified forwarders, ranked by coverage and profile — premium capped at 10%.
Logistics knowledge straight to your inbox
Free · No password · Never a paywall. Weekly top news and facts from logistics.
Community Questions & Answers
Share your knowledge, ask follow-up questions, or add practical insights to this page. Every contribution is moderated before publication.