Customs economic regime 42 - Contabil Bulgaria

Customs economic regime with deferred VAT payment


Under Customs regime 42, import is allowed simultaneously, i.e. if the goods are subject to a subsequent intra-community supply of goods with a zero VAT rate to another EU Member State.
EU Member States exempt from VAT the importation of goods under the condition the goods are imported from countries outside the European Union into a Member State afterwards the goods are dispatched or transported to the territory of another EU Member State and an intra-community supply is made for those goods, with a zero rate of VAT.
In the Member State where the regime no. 42 is declared, only the due customs duties for the product shall be paid, and VAT - not. If the product arrives from a country with which the EU has a Free Trade Agreement, and the product has a Certificate of Origin EUR 1 (for goods from: Switzerland, Iceland, Norway, Albania, Bosnia and Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Algeria, Tunisia, Morocco, Israel, Egypt, Jordan, Lebanon, Syria, Andorra, Korea, Mexico, Chile, Peru, Colombia, Panama , Honduras, Salvador, Costa Rica, Moldova, Guatemala, Ukraine and the Spanish territory of Swato and Melilla in Africa) or the ATR Certificate of Origin (for goods arriving from the Republic of Turkey), no customs taxes and no VAT on import shall be paid.

In order to be allowed the usage of this regime, the following conditions must be met:

  • The importer is a registered person under the VAT Act.
  • Following the import, the importer shall make a subsequent intra-community delivery of the goods to a person registered under the VAT Act in another EU member country.
  • The documents accompanying the goods (CMR) show that the goods have been shipped to the territory of another EU Member State.

Documents Required for Customs regime 42:

  • Commercial invoice (from the sender).
  • CMR / Bill of Lading.
  • Road bill of lading mentioning the registration number of the truck for the subsequent intra-community supply.
  • Commercial invoice from the importer to the final recipient of the goods (intra-community supply of goods).
  • Other documents - certificates, technical specifications and others, depending on the type of goods.

The importer must have a valid VAT identification number in the Member State of importation.
The buyer must have a valid VAT identification number in the Member State of acquisition and he has to charge VAT on the intra-community acquisitions of goods according to Art. 200 of the VAT Directive.

After delivery of the goods to the final destination, the following documents shall be provided at the customs office where regime 42 is implemented, as proof that the goods have left the country and are sold in the other Member State:

  • Certified CMR by the Recipient.
  • Certified Commercial invoice by the Recipient.
  • VIES declaration by the final recipient confirming the intra-community supply of goods has been declared.

For the application of Customs regime 42, the importer shall obtain all documents proving the subsequent performance of the intra-community supply of goods. Documents necessary for the intra-community supply of goods proving are specified in the Regulations for the Application of the Value Added Tax Act. If the importer applying customs regime 42 fails to obtain all the documents, the value added tax becomes chargeable by the importer and is charged by issuing a protocol.


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