Regime 42 is an import release for free circulation combined with an immediate intra-EU supply to another member state. It lets goods enter the country of import without paying VAT at the border — the buyer accounts for it in the destination country. It is a cash-flow tool when consolidating loads through Poland.
When it makes sense
- Non-EU import with immediate onward supply to another member state.
- Consolidation of loads from Czechia, Slovakia, Austria or Hungary gathered through Poland.
- When you want deferred VAT and less cash tied up.
Regime 42 combines code 40 (release for circulation) with a VAT-exempt intra-EU supply, reported in the recapitulative statement.
We pair clearance with the haul to the UK. See customs clearance and destinations.
