Furniture retail · Importer

A Czech furniture buyer who did not know procedure 42 applied to them

In short

A Czech retailer assumed procedure 42 was for large distributors. Their goods cleared in Slovakia and travelled to Brno, which is exactly the situation the procedure exists for. The change freed a five-figure sum of working capital every month.

Updated 22 October 2026

The problem

Import VAT was being paid at the Slovak border and reclaimed roughly seven weeks later.

What we did

Slovak VAT registration in place, then clearance under procedure 4200 with the Czech VAT number declared under Y041.

The result

Import VAT no longer leaves the account at the border; it is accounted for in Czechia under reverse charge.

Figures are illustrative of the mechanism and anonymised.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.