Import procedure 42: VAT-exempt supply in EU

February 11, 2022
en lt
Import procedure 42: VAT-exempt supply in EU

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Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.
  • Market: EU - European Union

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