Customs procedure 40

The customs procedure 40 or import customs of goods is the release of goods into free circulation for internal use against payment of customs duties, VAT and other duties (vehicle tax, anti-dumping duties, excise duties, agricultural duties). If the imported goods are subject to customs according to the Customs procedure 40 on the territory of the state they are intended for, they can be released into free circulation against payment of all duties (customs duty, tax and other duties), in order for the importer to freely use the goods.

If shipments of goods are of preferential origin, they can be subject to customs duties at lower rates – zero imposition, which means they are exempt from payment of customs duties, but subject to payment of VAT only at import. 

Preferential origin may be proven in multiple ways:

  1. With the EUR.1 form,
  2. With the statement of the exporter on the invoice or
  3. With the statement of authorised exporter on the invoice.


Importer's obligations:

  • Tax number and EORI number;
  • Authorisation for representation in customs;
  • Bridging of import duties payment through own bank guarantee or forward agent's bank guarantee.

Haulier's obligations: ​

  • Correctly filled in CMR, with clear indication of where the shipment is destined to and who the final beneficiary is.

Forwarding agent's obligations: 

  • Documentary check of customs documents;
  • Verification of Tax number and EORI number validity;
  • Preparation of import documents for requirements of import customs clearance;
  • Bank guarantee.

Useful documents:

Useful links:


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