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%). - Import VAT is due in Germany under German rules — confirm the recovery options with a tax adviser. With procedure 4200: - Goods are cleared in Germany (duty paid). - The importer gives German customs a German VAT number — its own or that of its tax representative in Germany. - Import VAT is not paid in Germany, because the import is followed by a VAT-exempt supply to Poland. - In Poland the buyer accounts for VAT as an intra-Community acquisition (WNT) in its Polish 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 exemption on import in that country, because the import is followed by a VAT-exempt supply to another Member State (Article 143(1)(d) of Directive 2006/112/EC). 3. VAT settlement in the destination country (Poland) as an intra-Community acquisition by the buyer, instead of import VAT in the first country of entry.

Procedure code: 42 00 - 42 = Release for free circulation with VAT exemption, because the goods are supplied onward to another Member State. - 00 = No previous procedure.

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 and the information required by Article 143(2) of the VAT Directive: the importer's German VAT number (or that of its tax representative), the Polish VAT number of the buyer (or the importer's own Polish VAT number when it moves its own goods), and evidence that the goods are intended to be transported to Poland. 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 concerns VAT (and, where applicable, excise duty suspension), not customs duty.

Step 2: Transport to Poland

Goods are transported from Germany to Poland. The goods are already in free circulation in the EU; the movement is a VAT-exempt intra-Community supply from Germany, and VAT is accounted for in Poland.

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

Step 3: VAT settlement in Poland

The goods were already released for free circulation in Germany, so there is no Polish import declaration and no import VAT in Poland. VAT is settled as follows:

1. Intra-Community acquisition (WNT) — the Polish buyer (or the importer moving its own goods) reports the WNT in its Polish VAT return (art. 9 and art. 11 of the Polish VAT Act). 2. Intra-Community supply — the importer reports the VAT-exempt supply in Germany; confirm the German reporting obligations with your tax representative.

Who can use procedure 4200?

Requirements

To use procedure 4200, the Polish importer must:

1. Give German customs a German VAT number — its own or that of its tax representative in Germany (Article 143(2)(a) of the VAT Directive). 2. Provide a Polish VAT number — of the buyer, or its own when it moves its own goods to Poland (Article 143(2)(b)). 3. Possess an EORI number (e.g. PL). 4. Provide evidence that the goods are intended to be transported from Germany to Poland (Article 143(2)(c)).

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

Benefits of procedure 4200

1. No import VAT paid in the transit country

Import VAT is not paid in Germany. However, the importer still has to give German customs a German VAT number — its own or that of its tax representative (Article 143(2) of the VAT Directive).

2. VAT settlement in Poland

VAT is settled in the Polish VAT return as an intra-Community acquisition (WNT), so there is no German import VAT to reclaim.

3. Better cashflow control

No import VAT is paid upfront at the German border. Whether and when the VAT on the WNT can be deducted in Poland depends on the buyer's situation — confirm with your tax adviser.

Procedure 4200 and other procedures

Procedure 4200 vs Procedure 4000

| Feature | Procedure 4200 | Procedure 4000 | |---|---|---| | Purpose | customs clearance + VAT exemption on import | Standard import clearance | | VAT | Settled in destination country | Paid in first entry country | | When is it applied? | Goods are supplied onward to another EU country | Goods remain in the country of first entry |

Procedure 4200 vs T1 Transit

| Feature | Procedure 4200 | Transit T1 | |---|---|---| | Purpose | Release for free circulation + VAT exemption on import | Suspension of customs clearance | | Customs duty | Paid in the country of first entry | Paid in the country of destination | | VAT | Intra-Community acquisition (WNT) in the country of destination | Import VAT in the country of destination, where the goods are released for free circulation |

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?

Procedure 4200 is not limited to non-excise goods: for excise goods (alcohol, tobacco, fuels) excise duty can be suspended at the same time (Article 17(1)(b) of Directive 2008/118/EC). Confirm product-specific requirements with the customs office.

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).

Do I have to close procedure 4200 in Poland?

There is no separate “closure” of procedure 4200 at a Polish customs office. In Poland the buyer reports the intra-Community acquisition (WNT) in the Polish VAT return. Confirm the deadlines with your accountant or the tax office (KAS).

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

No. The buyer must have a VAT number in the destination country (Poland), and the importer must give German customs a German VAT number — its own or that of its tax representative.

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. VAT settlement in Poland — documents for the intra-Community acquisition (through our local partners).

VAT settlement support

Our team can assist with: - Preparing evidence that the goods were intended for transport to Poland. - VAT settlement in the Polish VAT return. - Coordination with your accountant in Poland.

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 local partners with the required customs authorisations.

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 exemption on import, with a German VAT number of the importer or its tax representative. 3. VAT settlement in Poland as an intra-Community acquisition (WNT). 4. Evidence that the goods were intended for transport to Poland.

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 local partners with the required customs authorisations. 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