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Customs Procedure 42 in Italy

/ VAT GUIDE

Customs Procedure 42 – VAT Exemption on Imports into Italy

Customs Procedure 42 lets businesses import goods into Italy without paying import VAT when goods move on to another EU Member State.

What is Customs Procedure 42

Customs Procedure 42 is a VAT mechanism that allows businesses to import goods into Italy (or another EU country) without paying import VAT, provided the goods are immediately dispatched to another EU Member State.

Import VAT is suspended at the border and accounted for in the country of final destination under intra-Community acquisition rules.

The procedure is particularly useful for non-Italian and non-EU companies using Italy as an entry point into the EU single market, streamlining logistics and reducing cash flow burden.

How It Works

  1. Goods are imported into Italy (the point of entry into the EU)
  2. On import, the importer declares that the goods will be immediately transported to another EU Member State
  3. No import VAT is paid at the border
  4. The buyer in the destination country accounts for VAT under the reverse charge mechanism via an intra-Community acquisition

Who Can Use Procedure 42

Procedure 42 applies if:

  • You are an importer of record or fiscal representative in Italy
  • Goods are destined for an EU-registered VAT customer in another Member State
  • Goods are physically shipped out of Italy immediately after customs clearance
  • Valid commercial documentation proves the intra-EU movement (CMR, invoice, transport documents)
  • Both importer and final recipient hold valid EU VAT numbers (verified via VIES)

Key Requirements

To apply Procedure 42 correctly:

  • Import declaration using customs code 42
  • Correct VAT numbers of both importer and recipient
  • Proof of transport to another EU country
  • Accurate commercial invoice and transport documents
  • Proper registration with customs (if using a fiscal representative)

Benefits

  • No VAT outlay at import — improved cash flow
  • Simplified VAT accounting across borders
  • Useful for logistics centers, 3PLs, and e-commerce sellers
  • Operational for non-EU companies shipping into the EU via Italy
  • Reduced administrative and financial burden

Common Use Cases

  • Amazon FBA sellers importing to Italy and distributing across Europe
  • 3PL logistics providers handling centralised EU distribution
  • B2B shipments sold to another EU business customer
  • Multinational supply chains using Italy as an EU entry point

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