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2. June 2021

How well do you know your options in the import business?

Possibilities of customs clearance in Slovenia, import customs procedure 40 vs. 42

How well do you know your options in the import business?

In the company RCM d.o.o. we have many years of experience in customs clearance of goods from the other EU Member States. We provide customs brokerage services for business partners from Austria, Germany, Italy, Croatia, Slovakia, Hungary, and the other EU Member States.

The import customs procedure is also intended for Slovenian importers, insofar as it is known at the time of import customs clearance that the goods are destined for the final beneficiary in another EU Member State after the completion of the customs procedure.
We would like to present the fundamental differences between the import customs procedures 40 and 42 and present the latter’s advantages.

 

Do you know the advantages and disadvantages of different import customs procedures?

Classical imports - customs procedure 40


Purpose of use: Imports of goods from third countries for EU importers.
Customs procedure: Import Customs Clearance under procedure 40
Primary feature: Customs duties and VAT are paid upon import.
 

Advantages:

  • After completing customs formalities, you are free to dispose of your goods as importers.
  • By using our customs licenses (HU), you can benefit from simplification.
  • The possibility of using our import bank guarantee.
  • Possibility of customs clearance 24/7 at RCM d.o.o., Gruškovje and Obrežje branch.
  • POSSIBILITY OF SELF-TAXATION: Importers who are taxable persons and are registered for VAT purposes in Slovenia have the option of simplifying the calculation of VAT on imports. VAT on imported goods is shown in the VAT return and is paid within the taxable person’s period must submit the VAT return.

 

Weaknesses:
The importer must provide an adequate amount of available liquid assets to finance customs duties and VAT.

More information is available at IMPORT CUSTOMS PROCEDURE 40

 

Import customs procedure 42

Purpose of use: Import customs clearance of goods from third countries for importers from the other EU Member States to Slovenia - customs procedure 42.
Customs procedure: Import Customs - Customs Procedure 42
Primary feature: The import customs procedure 42 allows you to defer VAT payment on imports from third countries. Improve your cash flow with EU legislation.

 

Key  advantages of customs clearance according to procedure 42 in Slovenia:

  • The importer needs liquid assets at the time of import only to settle any customs duties. The importer makes a tax-exempt supply of goods to another EU Member State. VAT is deferred according to the conditions prescribed by local law.
  • On importation, only any customs duties are paid.
  • Possibility of customs clearance 24/7 at RCM d.o.o., PE Gruškovje and RCM d.o.o., PE Obrežje.
  • An importer who is not registered for VAT purposes in the Member State of import can use our company as a tax representative to fulfill his tax obligations.

More information is available at IMPORT CUSTOMS PROCEDURE 42

For more information  the team RCM d.o.o. PE Gruškovje (import@rcm.si) in Obrežje obrezje@rcm.si are avalible 24/7.

By providing quality services with a high level of professionalism based on trust,
we are moving towards mutual satisfaction and long-term cooperation.

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