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Customs procedure

Procedure 42

In short

Customs procedure code 4200: import into one member state with exemption from import VAT because the goods are immediately supplied to another member state.

Updated 16 August 2026

Duty is still payable. The exemption rests on Article 143(1)(d) of the VAT Directive and depends on evidence that the goods physically moved and that the receiver's VAT number was valid.

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