Procedure 4200 – Import to Poland via Germany/Netherlands without VAT at the border [2026]

Import of goods from the United Kingdom to Poland often takes place via ports in other EU countries – most often through Germany (Hamburg, Bremen) or The Netherlands (Rotterdam). In this case, goods physically enter the EU via the German or Dutch border, but their final destination is Poland.

To avoid paying VAT in the first country of entry (Germany/Netherlands) and settle VAT directly in Poland, the following is used procedure 4200 (fiscal clearance). This article explains how procedure 4200 works, when to use it and what the formal requirements are.

Issue: VAT in transit country vs VAT in Poland

Why is procedure 4200 necessary?

When goods from the UK enter the EU via a port in Germany but are intended for a Polish importer, the question arises: where VAT should be paid?

Without procedure 4200: - The goods are cleared for import in Germany. - VAT is paid in Germany (19%). - The Polish importer must register for VAT in Germany or use a tax representative. - VAT paid in Germany can be deducted in Poland, but the process is complicated and time-consuming. With procedure 4200: - Goods are cleared in Germany (duty paid). - VAT is not paid in Germany. - The goods are transported to Poland under procedure 4200. - VAT is settled directly in Poland (in the importer's VAT return).

What is procedure 4200?

Definition

Procedure 4200 is fiscal clearance, which allows for: 1. Customs clearance (duty charge) in the first EU entry country (e.g. Germany). 2. VAT payment deferral until the goods reach the destination country (Poland). 3. VAT settlement in the destination country (Poland), instead of the first country of entry.

Procedure code: 42 00 - 42 = Release for free circulation with simultaneous application of a special procedure. - 00 = No additional procedures.

How does procedure 4200 work step by step?

Step 1: Customs clearance in the country of first entry (e.g. Germany)

1. Goods arrive at a port in Germany (e.g. Hamburg). 2. Customs agent in Germany submits a customs declaration with the procedure code 4200. 3. Customs office in Germany: - Charges customs duty (if applicable). - Does not charge VAT (VAT will be settled in Poland). 4. The goods are released from customs clearance.

Important: Duty must be paid in Germany. Procedure 4200 applies only to VAT, not duty.

Step 2: Transport to Poland

Goods are transported from Germany to Poland. During transport, the goods are covered by procedure 4200, which means VAT has not yet been settled.

Documents required during transport: - Customs declaration with code 4200 (copy). - CMR document (consignment note). - commercial invoice.

Step 3: Closing procedure 4200 in Poland

Upon arrival of goods in Poland, the Polish importer must close procedure 4200. This is done through:

1. Declaration to the Polish customs office (via the PUESC system). 2. VAT settlement in the importer's VAT declaration (field "import of goods").

Important: Closure of procedure 4200 must occur within 30 days from the date of customs clearance in Germany.

Who can use procedure 4200?

Requirements

To use procedure 4200, the Polish importer must:

1. Be registered for VAT in Poland (must have PL VAT number). 2. Possess EORI number PL. 3. Be the owner of the goods at the time of customs clearance in Germany.

Important: Procedure 4200 is available only to VAT-registered companies. Individuals not registered for VAT cannot use it.

Benefits of procedure 4200

1. No need to register for VAT in the transit country

Without procedure 4200, the Polish importer would have to register for VAT in Germany or use a tax representative. Procedure 4200 eliminates this requirement.

2. VAT settlement in Poland

VAT is settled directly in the Polish VAT return, simplifying accounting and eliminating the need to reclaim VAT from abroad.

3. Better cashflow control

If the Polish importer is entitled to full VAT deduction, the net effect = £0 (VAT due = VAT charged). No need to freeze capital.

Procedure 4200 and other procedures

Procedure 4200 vs Procedure 4000

| Feature | Procedure 4200 | Procedure 4000 | |---|---|---| | Purpose | customs clearance + VAT deferral | Standard import clearance | | VAT | Settled in destination country | Paid in first entry country | | When is it applied? | Goods transit through another EU country | Goods remain in the country of first entry |

Procedure 4200 vs T1 Transit

| Feature | Procedure 4200 | Transit T1 | |---|---|---| | Purpose | Customs clearance + VAT deferment | Suspension of customs clearance | | Customs duty | Paid in the country of first entry | Paid in the country of destination | | VAT | Settled in the country of destination | Settled in the country of destination |

Important: Procedure 4200 requires customs clearance in the country of first entry (duty paid). T1 transit suspends customs clearance until arrival at the destination country.

Frequently Asked Questions (FAQ)

Can I use procedure 4200 for every product?

Yes, procedure 4200 is available for all goods except excise goods (alcohol, tobacco, fuels), which require separate procedures.

Do I have to pay customs duty in Germany?

Yes. Procedure 4200 concerns only VAT. Duty must be paid in the country of first entry (Germany).

How much time do I have to close procedure 4200 in Poland?

30 days from the date of customs clearance in Germany. Failure to close the procedure on time may result in a penalty.

Can I use procedure 4200 if I am not VAT registered?

No. Procedure 4200 is only available for companies registered for VAT in the destination country (Poland).

Does procedure 4200 also apply to exports?

No. Procedure 4200 applies only to imports. Different procedures apply for exports (e.g., procedure 1000 – export).

How can easyclearance.pl assist?

Coordination of clearance in Germany and Poland

If you import goods from the UK via Germany to Poland, we can coordinate the entire process: 1. Customs clearance in Germany (via our local partners) with procedure code 4200. 2. Transport to Poland. 3. Closure of procedure 4200 in Poland (through our local partners).

VAT settlement support

Our team can assist with: - Preparing documentation to close procedure 4200. - VAT settlement in the Polish VAT return. - Coordination with the Polish customs office.

Distinction: easyclearance.pl is a customs agency based in the UK. We directly handle clearances in the United Kingdom. Customs clearances within the EU (including Germany and Poland) are carried out in cooperation with our network of licensed local partners.

Summary

Procedure 4200 is an effective tool to optimise VAT settlements on imports from the UK via another EU country. Key principles:

1. Customs clearance (duty) in the country of first entry (e.g. Germany). 2. VAT deferral until arrival in Poland. 3. VAT settlement in the Polish VAT declaration. 4. Procedure closure within 30 days.

Do you need help with procedure 4200?

If you import goods from the UK via Germany or the Netherlands to Poland, contact easyclearance.pl. We will assist in coordinating customs clearance and VAT settlement.

easyclearance.pl is a customs agency based in the United Kingdom. We directly handle clearances in the UK. Customs clearances within the EU are carried out in cooperation with our network of licensed local partners. Contact us →

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04