Customs procedure 42, clearance and excise in Bulgaria
Goods arriving from outside the EU can enter through Bulgaria and move on to customers in other member states without Bulgarian import VAT. We make sure the conditions are met and the paperwork holds up.
Who it’s for
- EU traders importing goods from outside the EU
- Logistics companies and freight forwarders
- Distributors supplying customers in several EU countries
Customs procedure 42 lets an importer obtain a VAT exemption on import when the goods are then transported to a business customer in another EU member state. The import is exempt, the onward intra-community supply is exempt, and VAT is accounted for in the country of destination. The aim is simpler cross-border trade; the condition is strict documentation.
Customs procedure 42 has been used in Bulgaria for many years, yet declarants still have questions about how to declare the goods and what must happen after clearance. We guide you through the procedure, the VAT and VIES reporting that follows, and the evidence of onward transport. We also advise on customs clearance and excise duties more broadly.
What’s included
- Import through Bulgaria under customs procedure 42
- Customs clearance and coordination with your customs agent
- VAT and VIES reporting after the import
- Proof of onward transport to the destination country
- Excise duties and excise goods
- Intrastat declarations for the goods movements
How it works
- Check the flowWe review the route of the goods, the parties and the VAT numbers involved.
- PrepareWe confirm the conditions are met and what documents each party needs.
- ClearThe goods are declared under the right procedure, with your customs agent.
- ReportWe handle the VAT, VIES and Intrastat reporting and keep the transport evidence.
Common questions
What is customs procedure 42?
A customs regime that lets an importer bring goods into the EU free of VAT in the country of import, when the goods are then supplied to a business in another EU member state. VAT is paid in the country of destination instead. Conditions apply, including valid VAT numbers and proof of transport.
Do I need a Bulgarian VAT number to use customs procedure 42 here?
Generally the importer must be identified for VAT in Bulgaria, either directly or through a fiscal representative. We check the best option for your supply chain.
Related articles
Related services
Let’s talk about your business
A senior adviser replies, usually the same day.