- Proof of an intra-community delivery is a complex undertaking
- The 42-inch procedure is used when goods are imported into the EU before being delivered
- The use of procedure code 42 generally exempts from import VAT
- The idea is to avoid taxing the goods with VAT in the country of customs clearance if they are immediately leaving for an intra-community delivery
- The recent BFH decision complicates the process in these cases.
Source: datenbank.nwb.de
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.
