Regime 42

Importing under Regime 42 is a European Union mechanism that allows the importation of goods from a third country through a Member State without paying import VAT in that State, provided the goods are immediately transported to another Member State where the corresponding intra-Community acquisition is declared.

Practical example: Importing goods from China, entering through Spain, and destined for Germany.

The goods are cleared through Spanish customs under Regime 42, paying only the corresponding customs duties without paying import VAT in Spain. Subsequently, the goods are transported to Germany where the intra-Community acquisition must be declared and VAT settled according to German regulations.

To apply this regime, it is necessary to have a valid VAT number in the European Union, correctly indicate Regime 42 in the customs declaration, and keep the

documentation that proves the transport of the goods to the Member State of destination, as well as the corresponding commercial and logistical documentation.

Incorrect application of the Regime 42 or the lack of supporting documentation may lead to the regularization of the operation by the tax and customs authorities with the consequent demand for the initially exempt VAT, the accrual of late payment interest and the imposition of penalties in the Member State where the operation must be declared.