Customs procedure 42

Customs procedure 42 may be applied to imports of goods in cases where it is certain at the time of customs clearance that the goods are destined for another Member State.

The goods are released for free circulation following the payment of customs and other import duties, and VAT is paid/charged in the Member State of final destination. Exemption from VAT on importation is only possible if the importation is followed by an exempt supply within the European Union or the transfer of goods to another Member State.


Conditions of importer for procedure 42:​

  • On importation, all the documents accompanying the consignment show that the goods are destined for another Member State;
  • The importer must have a Slovenian identification number for VAT purposes or a tax representative in Slovenia;
  • Valid EORI number and VAT ID;
  • Slovenian identification number or authorisation for tax representation to the freight forwarder;
  • The documentation shows that the consignment is destined for another Member State:
  • Self-assessment/payment of VAT in the final Member State.


Advantages of procedure 42:​

  • Only possible customs duties are payable on importation;
  • Exemption from VAT on importation, as VAT is paid/charged in the Member State of destination;
  • Unburdening the importer's cash flow and thus increasing the importer's liquidity.

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