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Customs

Who can use procedure 42, and what it is worth

In short

If you import into Slovakia and the goods then go to another member state, you are the intended user of procedure 42 — whether you are a distributor moving pallets to Rotterdam or a Polish shop taking one container home. Only goods that remain in Slovakia attract Slovak import VAT at the border.

Updated 20 August 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent

Key takeaways

  • Eligibility follows the physical movement of the goods, not the size of the company.
  • You need a valid VAT number in Slovakia and the customer needs one in the destination state.
  • The cash benefit is the import VAT amount multiplied by the days your reclaim normally takes.

A quick test

  • Do the goods clear customs in Slovakia? If not, this page is not about you.
  • Do they then travel to another EU member state? If yes, procedure 42 is likely available.
  • Is the receiver VAT registered in that state? That number goes on the declaration under Y041.

What it is worth in cash

Take the import VAT you would have paid at the border, and multiply by the number of days between paying it and getting it back. That is working capital you did not have to borrow. For a business running one container a month the amount rarely sits below five figures.

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