Application of Customs Procedure 42 in France and its recent developments
This article examines Customs Procedure 42 as a tool for optimising import VAT where goods are imported into one EU Member State but released for consumption in another. It focuses on recent regulatory changes in France, highlighting how these amendments affect the application of the procedure, particularly for non-EU established companies, and assesses the practical and compliance implications of the new approach.
Related content
CJEU: placed at the wrong office, relief lost
Outward processing is a procedure many practitioners treat as routine: Union goods leave the EU temporarily, are worked on abroad, and return with import duty charged on only part of…
Centralised clearance for import (CCI): the customs rules are uniform, the tax rules are not
What centralised clearance for import is, who can use it, which national tax rules follow the goods, and how it compares with customs procedure 42 and release after transit.
EORI number: the identifier customs uses to know who you are
What an EORI number is, who must have one, how it is formatted and obtained, how national requirements differ, and how to keep it valid.
EU Customs Data Hub: submit your data once, for the whole EU
The EU Customs Data Hub is the central digital platform of the EU customs reform: a single online environment where businesses submit their goods and supply-chain data once, for customs…
Customs procedure 42 - new rules in France
Evguenia Dereviankine, Managing partner and lawyer at PARADIGMES, explains the recent tightening of the VAT rules for French customs regime 42 - essential viewing for customs and trade-compliance professionals handling…
Millions of declarations, one platform: new Italian IT customs platform project
The Italian national federation of customs brokers’ associations has approved an ambitious project to establish a proprietary digital platform underpinned by actual operational customs declaration data - comprising millions of…