Imported goods released into free circulation in a member state incur a VAT tax of that member state. If, upon import, it is known that the imported goods were meant to be shipped to another member state, the VAT is paid/charged in the destination member state. The VAT exemption on import is based on the fact that the import is followed by a tax-free delivery within the European community or the transfer of goods to another member state.
Procedure 42 is allowed if the declaration contains:
the Slovenian VAT ID of the receiver from field 8 EUL (under the code Y040) or their tax representative;
the VAT ID of the receiver of goods from another member state;
The Advantages of Customs Procedure 42
exemption from VAT payment; when entering the EU, only customs duties are payable.
impact on the monetary flow of the importer: the importer needs liquid assets to cover any customs duties, but not to cover VAT.
can carry out a customs procedure on the basis of simplifications (HU).
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PROTECTS THE HAND
. ISOLATES FROM FOREIGN AGENTS . PREVENTS CONTAMINATION
. QUICK TO USE
. EASILY DISPOSABLETransparent polyethylene
. Unique size
PR...
Innovative 3level rectifier and inverter conversion technology Digital Control Technology (DSP Control) Low input THDi (<3%) Ultra high efficiency Hig...
Bionaif Insoles (40/euro) - Thanks to their shape, they fit all types of footwear without altering the size. They are useful for improving posture, st...
Hydraulic cylinder, double-acting with integrated valve block and lockable check valves for the base and rod side. This compact cylinder design primar...
Traditional vacuum cleaner and blower.
2 in 1 multi-purpose: dual function chosen with just a few simple movements.
The traditional vacuum cleaner wi...
Coil Wicks : The wick should be plastered with molten paraffin and the wick holder should be attached. In large sized candles, it can also be used as ...