2.5.4. Customs regime with regime code 42/63

In the event that EEV are released into free circulation under the special regime or the ordinary VAT collection mechanism , Article 221 applies. , paragraph 4, of AE CAU and DA must be presented to "the customs office located in the Member State in which the dispatch or transport ends of the goods', that is, in the Member State of end-use of the goods. Therefore, centralized dispatch is incompatible with the assumptions of the special regime and with the ordinary VAT collection mechanism if exemption from duties is requested. However, this does not affect the already existing possibility of declaring low value inter-business shipments under the customs procedure with code 42/63 (namely the exemption from VAT under Article 143(2) of Directive 2006 /112/CE, hereinafter "CP42").

This means that economic operators can declare goods of the type referred to in Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 by means of a normal declaration with the data set (H1) and CP42, provided that no exemption is requested (i.e. without code C07) and provided that all other relevant conditions for applying CP42 are met.