What Is Customs Procedure 4200 (Regime 42) in Poland?

What is Procedure 4200 and who needs it?

Procedure 4200 (CPC 42, sometimes written 4200) applies when goods imported into Poland from outside the EU are immediately dispatched onward as an intra-EU supply (WDT) to a business in another member state. Instead of Polish import VAT being charged at the border, the import is exempt and the VAT liability shifts to the destination country, where it's accounted for as an intra-EU acquisition. It's a genuine exemption, not a deferral.

This is different from the general simplified import VAT settlement under Article 33a of the Polish VAT Act, which lets a registered taxpayer report ordinary import VAT (any import, not only onward-EU shipments) through the JPK_VAT return instead of paying it at the border — subject to conditions including tax/social-security arrears certificates and either a direct/indirect customs representative or AEO/simplification status. Procedure 4200 goes further for the specific onward-dispatch scenario: full exemption, not just deferred payment.

To use Procedure 4200 you need: non-Union goods imported from outside the EU (the test is customs status, not origin), a confirmed onward delivery to a VAT-registered business in another EU country, Polish VAT-EU registration and an EORI number. A business established in the UK does not have to appoint a Polish tax representative (regulation of the Minister of Finance of 23 February 2021, Dz.U. 2021 item 347); businesses from some other non-EU countries must (Art. 18a of the Polish VAT Act).

Step-by-step — how EasyClearance handles it

Step 1 — Confirm eligibility. We check the goods are non-Union goods arriving from outside the EU and that there's a real, documented onward delivery to a business in another EU member state — Procedure 4200 doesn't apply if the goods simply stay in Poland.

Step 2 — Sort out VAT registration. If you're not established in Poland, this means arranging a Polish VAT-EU registration alongside your EORI number. A business established in the UK does not have to appoint a Polish tax representative (regulation of the Minister of Finance of 23 February 2021, Dz.U. 2021 item 347); businesses from some other non-EU countries must (Art. 18a of the Polish VAT Act).

Step 3 — File the import declaration under CPC 4200, not 4000. Using the standard import code (4000) instead of 4200 is one of the most common, costly mistakes — it triggers a Polish import VAT charge that shouldn't be due.

Step 4 — Document the onward EU dispatch properly. The customs authority can challenge the exemption if the onward intra-EU supply isn't backed by consistent transport documents, invoices and the buyer's VAT-EU number — so this paperwork has to match the import declaration precisely.

EasyClearance handles Procedure 4200 cases for UK-to-Poland-to-EU movements, checking eligibility and paperwork before the declaration goes in, so the exemption holds up if it's ever queried.

FAQ

Standard import (4000) charges Polish import VAT at the border (or via Article 33a self-assessment). Procedure 4200 exempts the import from Polish VAT entirely, because the goods are being dispatched onward to another EU country, where VAT is accounted for instead as an intra-EU acquisition.

In most cases yes — a Polish VAT-EU registration together with an EORI number. A business established in the UK does not have to appoint a Polish tax representative (regulation of the Minister of Finance of 23 February 2021, Dz.U. 2021 item 347); businesses from some other non-EU countries must (Art. 18a of the Polish VAT Act).

The exemption can be challenged, leaving the importer liable for the Polish import VAT that was exempted, plus interest — consistent, matching documentation for the onward intra-EU supply is what protects the exemption.

Official sources

• Art. 33a ustawy o VAT (tekst ujednolicony) — LexLege
• Procedura 42 w imporcie towarów — omówienie branżowe (Proste Cło)