EU Customs 42

EU Import through Bulgaria (Customs Procedure 42)

Customs Procedure 42

Customs Procedure 42 is a regime that allows importers to, under certain conditions, obtain a VAT import exemption when the imported goods are subsequently transported from the Member State of importation to another EU Member State. In essence, customs procedure 42 consists of two parts:

  1. The importation of the goods, which is exempt; and
  2. The subsequent intra-Community supply of the goods, which is also exempt.

The primary consequence of the application of customs procedure 42 is that VAT is not levied upon import or once the intra-Community supply has taken place, but rather when the goods are acquired by a trader in the ultimate Member State of destination. The objective of customs procedure 42 is to facilitate and simplify cross-border trade. We note that various conditions apply.

How we can assist you?

We could help with EU Import through Bulgaria (BG Customs Procedure 42-00) if you are EU trader only! We can assist you if your goods are imported through Bulgaria. By this way we will may save you additional taxes and time.

Although customs procedure 42 has been applied in Bulgaria for more than 13 years already, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Bulgaria is rarely used.

Customs procedure 42 is a mechanism an EU importer uses in order to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another. In such cases, the VAT is due in the latter - the Member State of destination. There is a risk that imports may remain in the Member State of importation without payment of VAT. Imports may be also consumed in the Member State of destination without VAT being collected there.

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