Procedure 42

Has anyone used or have information regarding exporting goods from the UK to the EU under Procedure 42. Thanks Unlike traditional customs procedures, where customs duties and VAT have to be settled when goods reach European Union territory, the customs procedure known as “procedure 42” allows the company concerned to benefit from an import VAT exemption if certain conditions are observed.

This is nothing new it’s for goods arriving in one EU country but destined for another country . Its proper name is onward supply relief. It’s not a vat exemption as such but rather a means getting the goods into free circulation by paying customs duty at the first place of arrival but then VAT being accounted for once in the correct country by the VAT registered recipient.

Thanks very much for this.

Hi Mandy Lockett,

If the goods imported in to Northern Ireland, traders can refer to below link:
How to claim VAT relief on goods imported for onward supply to an EU country
Similarly if goods are exported to an EU country trader will need to find guidance from that importing country.

Thank you.