Routes

Clearing in Slovakia, delivering across the EU

In short

For distributors who already have a supply chain and want a clean single point of entry into the EU. Goods clear in Slovakia, duty is paid, import VAT is not collected at the border, and the goods move on to the destination member state where the buyer accounts for VAT under reverse charge.

Updated 12 August 2026

Why route through Slovakia at all

Because the import happens once, in a jurisdiction with short queues and a declarant who answers the phone, and because the import VAT never leaves your account. The inland leg from Bratislava reaches most of Central Europe overnight and the Benelux in two days.

The evidence pack

Import declaration under procedure 4200 with Y040 and Y041 completed
Transport document proving the goods left Slovakia
CMR signed by the receiver in the destination member state
Your recapitulative statement entry for the onward supply

Procedure 42 has been abused and is audited. We keep the documentation because you will be asked for it, not because it is tidy.

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