Custom procedure 42


RALU Logistics as one of its services offers Procedure 42, which completes a logistics and transport offer, whether the goods are imported by sea or land from any country outside the EU.

This procedure of importation of goods in cases where there is free movement of goods is required by the application of the exemption from paying value added tax as the goods are intended for a taxpayer in another EU Member State or the taxpayer is moving for their own needs. At the moment of import clearance there is no VAT payment in the Republic of Croatia; the EU recipient pays VAT in the EU Member State where the goods are intended for.

The main advantages are that no liquid assets are needed for the release of goods into free circulation, i.e. the increase of liquidity for a longer maturity of tax liabilities.

The shipment can be sent directly to other customers, thereby reducing transport costs, no additional customs procedures related to shipment with transit T1 declarations, which shortens the time of customs formalities.

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