Avoid VAT on EU Imports: How to Use Customs Procedure 42

• Poland is a good location to import goods destined for other EU countries due to its extensive airport and port network and its border with Ukraine and Belarus.
• Procedure 42 allows for avoiding VAT on imported goods.
• Typically, in procedure 40, importers pay VAT on import and then deduct it when exporting to another EU country.
• Procedure 42 exempts imports from VAT, with the final buyer in the destination EU country paying VAT.
• This procedure requires specific codes in customs declarations and JPK files.
• It can improve financial liquidity by avoiding VAT on imported goods.

Source: crido.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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