SCAN & GO Direct

SCAN & GO Direct 

SCAN & GO Direct by Bright Customs harnesses the power of Customs Procedure 42, a vital tool for EU importers to streamline transportation, customs clearance, and VAT management. This procedure becomes relevant when goods are imported from a United Kingdom via France to another Member State.


Procedure Overview:

Conditions for VAT Defferal:

Legal Title and Background: Customs Procedure 42, formally known as ‘Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension’, is grounded in the EU VAT Directive (Council Directive 2006/112/EC) and national laws. This framework, supported by extensive court practice, outlines the specific conditions under which such VAT defferal can be applied, ensuring compliance and legal integrity in intra-EU trade activities.


Applicable to all EU VAT registered business.




Customs Procedure 42 offers significant benefits for importers operating within the EU. A key advantage of this procedure is its ability to streamline the clearance of goods at EU frontier in Calais or Dunkirk. This capability plays a crucial role in enhancing the efficiency of import and transport operations.


Moreover, one of the most impactful benefits of this procedure is the deferral of Import VAT payments. Under Customs Procedure 42, there is no immediate need for monetary exchanges related to Import VAT at the point of entry into the EU. This deferral is particularly advantageous for importers, as it alleviates the financial burden and improves cash flow, allowing for a more seamless and economically viable import process.


Why This Matters for Your Business:

In today's fast-changing world of trade, having quick and easy customs clearance is important for staying ahead of your competitors. Final EU customs clearance, right at the UK-EU gateway - ports of Calais and Dunkirk will make your import and transportation from the United Kingdom to the EU faster and smoother, helping your goods cross borders without delay.

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