What is the fiscal 4200 procedure?
Are you importing goods from outside the EU and directing them to another EU country? The 4200 procedure may allow you to avoid financing VAT in Poland.
Fiscal procedure, also known as Procedure 4200, is a special mode of customs clearance used for the import of goods into the European Union.
The 4200 procedure is based on three key stages:
Customs clearance of goods
in Poland
Exemption from payment of VAT
at the time of importation
Settlement of VAT in the country of destination of the supply
This means that goods can be cleared in Poland and then transported to another EU country without having to pay import VAT in Poland. This solution is particularly beneficial for EU companies which:
Find out in 60 seconds how the 4200 procedure works
In this material, Marcin Szreder,
Director of Alfa Customs Agency, explains:
Free of charge. No obligation. Response in 24 hours
How does the 4200 procedure work in practice?
Goods arrive in Poland from outside the EU
In Poland, customs clearance takes place using procedure 4200
Customs duty is secured (on general security)
VAT is not paid in Poland - the „Z” payment method is used”
Goods reach a consignee in another EU country
VAT is settled in the country of destination
The condition is to document that the goods actually left Poland and were delivered to another EU country (e.g. a correctly completed CMR with the signature and date of the consignee).
What conditions must be met to apply the fiscal procedure?
To use the 4200 procedure, the importer must:
- have an active EU VAT number,
- grant a standard authorisation to the customs agency,
- establish a fiscal representative in Poland,
- provide proof of delivery of the goods outside Poland (CMR or other transport document),
- ensure that the goods are correctly identified in the documentation.
This is very important
- incorrect documentation may result in VAT being payable in Poland
You don't have to go through the process yourself - we take over all the paperwork on our side.
Why does the 4200 procedure improve liquidity?
Funds are not frozen
No need to finance VAT on imports - your cash stays in the company
Improved cash flow
You can use the capital for growth, investment and further deliveries
No waiting for return VAT
You do not make liquidity dependent on administrative deadlines
Greater operational flexibility
Plan your international trade more easily
and you scale the business
The most common errors in the fiscal procedure
The 4200 procedure is safe, but requires experience. The most common problems are:
- erroneously completed CMR document,
- no acknowledgement of receipt in an EU country,
- incorrect identification of the goods,
- no formal fiscal representation.
That is why the support of an experienced customs agency is so important.
Fiscal procedure at Alfa Customs Agency - what do you gain?
At Alfa Customs Agency, we offer a comprehensive service for the 4200 procedure:
Customs representation
We act on your behalf before the customs authorities
Fiscal representative
Comprehensive VAT handling for imports under procedure 4200
Documentation support
We help to complete and verify the required documents
CMR control
We check the correctness of CMR and transport documents
Formal security
We reduce the risk of errors and tax consequences
Ongoing expert support
You have a dedicated specialist and quick contact in any situation
Who is the 4200 procedure for?
The fiscal procedure is an ideal solution for:
- EU companies importing goods from outside the EU,
- logistics operators,
- distribution companies,
- entities making intra-Community supplies,
- companies seeking tax optimisation in imports.
Why entrust the 4200 procedure to us?
Because the fiscal procedure is not just about clearance.
This is a fiscal and formal responsibility.
We:
- we analyse your business model,
- we verify the documentation prior to notification,
- we minimise tax risks,
- we operate in a transparent and compliant manner.
Meet the team responsible for the 4200 procedure
How do we approach the 4200 procedure in practice?
In this recording, Alfa Group CEO and Marcin Szreder present Alfa Customs Agency's new service - a comprehensive fiscal clearance service under the 4200 procedure. They explain what the possibility of deferring VAT on imports in Poland and the onward transportation of goods to another EU country entails.
We place at the disposal of our customers a team of 14 specialised customs agents, who have practical experience in safely implementing this procedure.
Free of charge. No obligation. Response in 24 hours
Looking for a fiscal representative in Poland?
If your company imports goods into the EU via Poland and directs them to another member state - the 4200 procedure can significantly streamline your operations.
Contact Alfa Customs Agency and see if we can implement a fiscal procedure in your business model.
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