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Custom procedure 42

Custom procedure 42

End the customs formalities already on the entry of goods into the customs territory of the EU / Republic of Croatia with our mediation

Reduce transport costs
Shorten the time of customs procedures
Increase your liquidity with a longer tax liability maturity

The procedure 42 is the customs procedure of release for free circulation in the Republic of Croatia (import) without charging the VAT because goods are intended for a person in another EU Member State (Article 143./d of Council Directive 2006/112 /EC).

The customs duty rate is calculated on the basis of the Common Customs Tariff of the EU and is charged to the importer. The application of the procedure can be required by a taxpayer from another EU country, which in Croatia appears as the importer/consignee of goods in the process of import customs clearance of goods.

Taxpayers based in the EU can appoint a tax representative in Croatia. The tax representative must be authorized for the receipt of papers, submitting a VAT return application and performing all operations in connection with the assessment and payment of VAT, and possess the authorization or contract for tax representation.

For customs clearance the importer must have EORI number and give a written authorization to the customs forwarder Zagrebšped d.o.o., Zagreb for representation before the customs authorities.

The import customs declaration must be accompanied by:

  • authorization for customs representation
  • authorization for tax representation
  • invoice with indicated consignee in another member state
  • transport document, in which as the place of destination is indicated another Member State
  • statement that the goods after customs clearance will be shipped to another Member State

After customs clearance goods are shipped to the recipient without customs control and are unloaded at the appointed place. The recipient confirms the receipt of goods by verifying the transport document a copy of which he sends to the tax representative in Croatia.

The recipient in another Member State is obliged to calculate and pay VAT on subject imports according to the tax laws of the country.

Zagrebšped d.o.o., Zagreb as tax representative submits to the Croatian tax authorities the application of VAT and the application of delivery of goods to another EU Member State.



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