News

Procedure 4200 in import - how to legally avoid paying VAT at the border

Procedure 4200 in import - how to legally avoid paying VAT at the border

What Is the 4200 Procedure in Import and What Are Its Benefits?

The 4200 procedure is one of the import solutions that allows for the deferral of VAT payment during customs clearance under the 4200 procedure. It is a legal method used by businesses importing goods from outside the European Union, which allows them to avoid immediate VAT settlement when introducing goods into the EU customs territory. The 4200 procedure and VAT means that the tax obligation is postponed to the next stage of the transaction, allowing the importer to account for VAT only at the time of further sale in another EU member state.

This mechanism improves cash flow by preventing the importer from having to freeze funds for tax payment at the customs clearance stage under the 4200 procedure. Using this procedure brings numerous benefits such as reduced operating costs, simplified accounting, and the elimination of lengthy VAT refund processes. This import procedure is especially popular among trading and logistics companies that bring goods into the EU for further distribution. To take full advantage of this option, it is essential to understand the applicable legal and administrative requirements.

Conditions for Using the 4200 Procedure in Import

Regulations governing the 4200 procedure define specific conditions that must be met for a business to apply it. Primarily, the import procedure applies only when goods imported from outside the European Union are intended for further delivery to another EU member state. This means the importer cannot retain the goods for domestic use in the country where the customs clearance under the 4200 procedure is conducted.

To use this solution, certain formal and legal requirements must be met. The recipient of the goods must be an active VAT payer in the destination country, and the goods must physically leave the country where the customs clearance under the 4200 procedure took place. Additionally, appropriate customs and tax documents must be submitted to confirm the transaction's legality and compliance with the procedural requirements. These requirements may vary by country, so it is vital to stay updated with local regulations and cooperate with an experienced customs agency.

What Documents Are Required for the 4200 Procedure in Import?

To ensure that customs clearance under the 4200 procedure is smooth and compliant, the importer must present appropriate documentation, including:

  • Commercial invoice with full transaction details
  • Transport documents (waybills, bills of lading)
  • Customs declaration with proper 4200 procedure codes
  • Proof of receipt of goods by the buyer in the destination country

Documentation must be complete and correctly filled out, as any errors may result in delays or legal consequences. Customs authorities may verify the documents to ensure that the 4200 procedure and VAT were properly applied and that the goods actually left the country of customs clearance under the 4200 procedure.

Why It’s Worth Using Expert Help with the 4200 Procedure in Import

Due to the complex nature of 4200 procedure regulations and the need for full legal compliance, working with a professional customs agency can significantly ease the process for importers. Customs services include comprehensive consultancy, assistance in document preparation, and representation before customs authorities. A customs agency can also monitor the entire process to eliminate errors and ensure smoother clearance procedures.

How to Benefit from the 4200 Import Procedure

To successfully implement the 4200 procedure in import, a business should ensure accurate documentation and cooperate with an experienced customs agency. Customs clearance under the 4200 procedure involves many formalities, which is why working with specialized customs service providers like Serwis Celny Nieten can significantly streamline the process. Experts in this area help importers not only complete the customs clearance under the 4200 procedure properly, but also fully leverage the advantages this import procedure offers.

nieten.net.pl

Company Headquarters

Nieten Customs Service
Limited Liability Company Limited Partnership
Aleja 3 Maja 2, Suite 134
00-391 Warsaw, Poland

NIP PL7010364888
REGON 146472088

KRS (National Court Register):
District Court in Warsaw, 7th Commercial Division of the National Court Register

KRS Number: 0000446173

EORI Number: PL701036488800000

International Transport Branch:
Aleja 3 Maja 2/134
00-391 Warsaw
tel. +48 22 625 61 67
transport@nieten.pl
Sea and road container transport

Customs Agency in Dorohusk:
Road border crossing
22-175 Dorohusk
tel. +48 82 566 15 49
dorohusk@nieten.pl
Customs services

Customs Agency in Korczowa:
Road border crossing
37-550 Radymno
tel. +48 16 628 44 33
korczowa@nieten.pl
Customs services

Customs Agency in Lublin:
30F Mełgiewska Street
20-234 Lublin
tel. +48 663 315 001
lublin@nieten.pl
Customs services

Customs Agency in Rzeszów:
12 Towarowa Street
35-231 Rzeszów
tel. +48 607 393 309
rzeszow@nieten.pl
Customs services Warehousing

Customs Agency in Pruszków:
Moszna – Parcela 29, Warehouse B3
05-840 Brwinów
tel. +48 723 319 313
pruszkow@nieten.pl
Customs services Warehousing

Warehouse in Pruszków:
Moszna – Parcela 29
05-840 Brwinów
tel. +48 605 319 315
magazyn@nieten.pl
Warehousing

© 2025 Nieten Customs Agency
sitte.pl - webdesign