What the service involves
Every movement between the UK and Europe has two sides: a declaration in the UK and a declaration in the EU country (or in Switzerland or Norway). Both must match – the same goods, values and haulier details.
We work with customs agencies in France, the Netherlands, Switzerland and Norway. You have one contact in English or Polish, and we make sure the declarations on both sides of the border are consistent and submitted on time.
For imports into the EU followed by delivery to another EU country, we can use procedure 42 – the goods are released for free circulation and import VAT is not collected, because the buyer accounts for it in the country of destination.
- customs partners: France, the Netherlands, Switzerland, Norway
- 4 countries
- import procedure with VAT exemption for delivery to another EU country
- 42
- for declarations on both sides of the border
- 1 contact
What the service includes
- Import and export declarations in the EU country through our partner
- Consistent details in the UK and EU declarations
- Imports under procedure 42 – VAT exemption for an intra-EU supply
- Clearance in Switzerland and Norway
- Coordination with T1/T2 transit when goods travel onwards
- Information for the driver on which references to present
Not included
- We don't arrange transport – your haulier or freight forwarder does that
- VAT accounting in the EU country is handled by your business or its fiscal representative
Procedure 42 conditions
A VAT-exempt import is possible when:
- The goods go straight to a buyer in another EU country
- The importer has a VAT number in the country of import (directly or through a fiscal representative)
- The buyer has a valid EU VAT number in the country of destination
- The supply is reported in the EC Sales List (VIES)
- Transport to the buyer's country can be documented
When procedure 42 won't work
- The goods stay in the country of import
- The buyer has no EU VAT number
- A sale to a private individual
- No proof of transport to the country of destination
The detailed conditions of procedure 42 differ between EU countries. Before your first delivery, we'll check with our partner what the authorities in that country require.
Step by step
- 1
You describe the movement
Country of dispatch and destination, type of goods, who the importer and buyer are.
- 2
We choose the procedures
On the UK and EU side – import, export, transit or procedure 42.
- 3
We collect the documents
Invoice, packing list, EORI and VAT numbers of the parties. We tell you straight away if anything is missing.
- 4
Declarations on both sides
We submit the declaration in the UK and our partner submits it in the EU country. The details match in both.
- 5
References for the driver
Your haulier gets a full set of references for the border crossing.
- 6
Confirmations
We send confirmations of clearance and export to your accounts team.
Documents needed
- Commercial invoice – parties to the transaction, description of goods, HS code, value, Incoterms
- Packing list – number of packages, gross and net weight
- EORI numbers of the exporter and importer
- VAT numbers of the importer and buyer (for procedure 42)
- Vehicle, haulier and border crossing details
- Statement on origin – if you want to claim EU–UK preferential duty
Templates to download
Packing list – business shipment
Template for businesses: seller and buyer with EORI and VAT numbers, goods description, HS code, quantity, value, weight, country of origin and Incoterms.
XLSX · 18 KB · English and Polish
Packing list – private individual
Template for private individuals sending or selling goods (other than a house move): seller and buyer, description, HS code, quantity, value, weight and country of origin.
XLSX · 18 KB · English and Polish
Customs Clearance Services Agreement
Agreement for businesses: company details, scope of representation before HMRC (direct or indirect), customs charges and payment terms.
PDF · 284 KB · English
