Importing Goods to Poland via Germany: Customs Procedure 4200 for VAT Exemption

• Importing goods from China to Poland through Germany is a popular option.
• This is done through customs procedure 4200.
• In Germany, the import of goods for an intra-Community supply is exempt from VAT.
• A taxpayer can register for VAT in Germany or use a fiscal representative.
• Intra-Community transfer of goods is treated the same way in Germany and Poland.
• The procedure involves ordering goods, appointing a fiscal representative, making a customs declaration, completing VAT formalities, and transporting the goods to Poland.
• The use of this procedure allows for taxation with VAT only in the country of destination.
• The taxpayer is not exposed to the costs and formalities of classic import.

Source: polishtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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