Services

Customs procedure 42

In short

Procedure 42 releases goods for free circulation in Slovakia while exempting the import VAT, because the goods are immediately supplied onward to a VAT-registered customer in another member state who accounts for the VAT under reverse charge. Duty is still payable at the border.

Updated 14 August 2026

Who it is for

Not only large distributors. Any Czech, Polish, Hungarian or Austrian importer clearing in Slovakia and taking the goods home is supplying them onward to another member state, which is exactly the situation procedure 42 exists for. Only goods that stay in Slovakia attract Slovak import VAT at the border.

At launch you must hold your own Slovak VAT registration. We do not act as your fiscal representative. We would rather say that here than three minutes into a sales call.

What this costs

Handling fee per declaration, on top of the import declaration fee Duty and import VAT are separate: we advance them and pass them through at cost with the customs receipt attached.

Fee	Unit	Price
Import declarationEvery customs entry we file	per declaration, up to 5 tariff lines	55 EUR
Procedure 42 handlingClearance in Slovakia with onward supply to another member state	per declaration	45 EUR

Put your cartons in and see the figure, including the transit time: 42–55 days, 32–42 days, 22–30 days, 6–10 days door to door.

Carton size, cm

PackagesGross weight, kgDelivery countryContainer sizeHow many containersApplies to the whole-container options.

Choose how it travels

5.76 m³ in 6 packages, 900 kg. Every option below is delivered to your address in Slovakia — we do not do terminal collection.

Shared container, seaYour pallets share a box with other importers. Cheapest, slowest.42–55 days€786CheapestWhole container, seaOne container, yours alone. Best above roughly 15 m³.32–42 days€3,640Whole container, railSame container, overland through Kazakhstan. Two weeks faster than sea.22–30 days€4,940Air freightFor samples, launches and anything that cannot wait.6–10 days€6,312

Your price, delivered to the door

€786

Shared container, sea · 42–55 days · 5.76 revenue tonnes at 74.00 EUR, per m³ or per 1000 kg, whichever is greater

Customs duty and import VAT are not included above. They are advanced on your behalf and passed through at cost with the customs receipt attached.

Your goods stay in Slovakia, so procedure 42 does not apply and Slovak import VAT is payable at the border.

Minimum order 120 EUR. Rates hold for 7 days; freight moves weekly, so anyone quoting a fixed annual price is guessing.

Every line we charge is on the pricing page, with three worked examples.

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This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.