Customs France: deferral of VAT number on import declaration
The Directorate-General for Customs and Indirect Rights (DGDDI) informed operators of the VAT number to be indicated when using two customs procedures:
-
Customs procedure 4200.000 : release for consumption of goods intended to be delivered in a Member State other than that of import.
In these circumstances, customs duties are levied but VAT collection is suspended and will be managed by the final recipient of the products. - Customs procedure 6321.000: release for consumption in outward processing return for intended goodsbe delivered to a Member State other than that of import.
When establishing customs declarations,a Note specifies the following technical elements:
- Box 44 VAT No of the customs importer using the code Y040
- Box 44 VAT No of the purchaser to which goods are delivered VAT-free in a Member State other than that of import using the code Y041.
NB : VAT numbers entered using codes Y040 and Y041 must start with a different country code.
* Official document « Note to operators: DELTA G – Customs clearance 42 and 63 » (DGDI – 03/12/2020)available to our subscribers on request:click the button « I AM GRANTED » at the bottom of the page.
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