Customs procedure 42 explained: import in Slovenia, pay VAT in the destination country
Customs procedure 42 lets you clear non-EU goods in Slovenia, pay the customs duty there, and pay no Slovenian import VAT, because the goods go straight on to a VAT-registered buyer or your own company in another EU country. The buyer then accounts for VAT in its own country as an intra-EU acquisition. Europacific uses procedure 42 at the Port of Koper every day for goods bound for Austria, Hungary, Slovakia, Czechia, Germany, Italy and other EU countries.
How procedure 42 works
- The goods arrive at the Port of Koper from outside the EU.
- Europacific lodges an import declaration under procedure 42 (code 4200), stating the Slovenian VAT number and the buyer's EU VAT number.
- Customs duty is paid or secured, and import VAT is exempt.
- The goods are trucked or railed to the destination EU country.
- The importer reports the intra-EU supply in its Slovenian VAT return and recapitulative statement, and the buyer reports the acquisition in its country.
- Proof of transport, such as a signed CMR, is kept as evidence.
Procedure 42 vs procedure 40
| Procedure 40 | Procedure 42 | |
|---|---|---|
| Customs duty | Paid in Slovenia | Paid in Slovenia |
| Import VAT | Paid in Slovenia | Not paid in Slovenia; reverse-charged in the destination country |
| Where goods go | Stay in Slovenia | Must leave for another EU country |
| VAT numbers needed | Slovenian importer | Slovenian VAT number (own or fiscal representative) plus the buyer's EU VAT number |
Requirements and documents
- EORI number of the importer.
- Slovenian VAT number, either your own or through a fiscal representative, which we can arrange.
- The buyer's valid VAT number in the destination EU country (checked in VIES). For transfers of your own stock, your VAT number in that country.
- Commercial invoice, packing list and bill of lading or AWB.
- Evidence of transport to the destination country, such as a signed CMR, delivery note or carrier invoice.
Common mistakes to avoid
- Using procedure 42 for goods that are actually sold or stored in Slovenia.
- An invalid or missing buyer VAT number in VIES.
- Missing proof of transport after delivery.
- DDP contracts where the roles of exporter, importer and seller are unclear. These need a review before clearance.
Procedure 42 or T1 transit?
Choose procedure 42 if you want duty settled in Koper and goods to arrive at the destination as EU goods. Choose T1 transit if you prefer full clearance in the destination country, or if the destination is outside the EU. See the 40 vs 42 vs T1 comparison.
General guidance, not legal or tax advice. Last reviewed: .
Frequently asked questions
What is customs procedure 42?
Procedure 42 is the release of non-EU goods for free circulation in one EU country with a VAT exemption because the goods are immediately supplied or transferred to another EU country. Duty is paid at import, but import VAT is not; the buyer accounts for VAT in the destination country.
Is customs duty paid under procedure 42?
Yes. Customs duty and any other non-VAT import charges are paid in Slovenia. Only import VAT is exempt.
Who can use procedure 42 in Slovenia?
An importer with a Slovenian VAT number, or a foreign company acting through a Slovenian fiscal representative, that supplies or transfers the goods to a VAT-registered party in another EU country.
What documents are needed for procedure 42?
Commercial invoice, packing list, bill of lading or AWB, EORI number, the Slovenian VAT number or fiscal representative, the buyer's valid EU VAT number (checked in VIES), and proof that the goods were transported to the other EU country, such as a signed CMR.
Can goods cleared under procedure 42 stay in Slovenia?
No. They must leave Slovenia for the destination EU country. If they stay in Slovenia, Slovenian import VAT becomes due.
How fast is procedure 42 clearance in Koper?
With complete and correct documents, Europacific usually completes procedure 42 clearance the same working day.
Get a quote for procedure 42 clearance in Koper
Send us origin, destination, cargo type, volume (CBM/kg or container type) and Incoterms, and we reply with routing, indicative transit time and price, usually the same working day.
Request a quote · +386 5 6626 380 · info@europacific.com
EUROPACIFIC Logistika d.o.o., Ankaranska cesta 5, 6000 Koper, Slovenia