REGIME 40 IN FRANCE:
Everything Importers and Exporters Need to Know
What We’ll Cover in This Blog
What Is Regime 40 in France?
Regime 40 in France is a temporary import/export customs procedure that allows goods to enter the country without paying import duties or VAT, provided they are re-exported within a specified period. It is typically used for machinery, exhibition items, samples, or goods sent for processing or testing. Unlike standard import procedures, Regime 40 helps companies minimize costs when goods are not intended to be sold permanently in France.
This regime is different from others, such as Regime 42, which covers temporary admission under guarantee, or standard import procedures, which apply when goods remain in France permanently.
How Regime 40 Works for Importers and Exporters
Businesses using Regime 40 must follow specific steps:
- Declare goods to French customs under Regime 40 when entering France
- Provide supporting documents, such as the commercial invoice, transport documents, and ATA Carnet if applicable
- Re-export goods within the period allowed by French customs, usually 12 months depending on the type of goods
- Examples of use include machinery sent for temporary installation at a trade show, products sent for testing or quality control, and items exported for processing and then re-imported
Using Regime 40 correctly ensures duty and VAT suspension during the temporary stay of goods in France.
Benefits of Using Regime 40
Regime 40 provides several advantages for businesses trading with France:
- Cost reduction by avoiding import duties and VAT temporarily
- Flexibility for temporary imports without changing ownership
- Simplified customs procedures for goods returning to their country of origin
- Improved cash flow and operational efficiency for temporary projects such as trade shows or product testing
Compliance and Reporting Obligations
Even though Regime 40 reduces financial burdens, compliance is essential:
- Ensure all goods are accurately declared under the correct customs code
- Re-export goods within the permitted timeframe to avoid penalties or duties
- Maintain all relevant documentation for customs audits
- Verify that the purpose of import matches the declaration (trade show, testing, or processing)
Careful tracking of goods and deadlines is crucial to ensure full compliance and avoid triggering standard import duties.
Tips for Companies Trading with France
To make the most of Regime 40 and ensure smooth operations, companies should plan ahead and follow best practices for temporary imports and exports.
1. Plan logistics early, including shipping, customs clearance, and re-export schedules
2. Work with experienced customs agents to manage paperwork and compliance, reducing delays and simplifying procedures.
3. Check eligibility, as not all goods qualify. Verify with French customs before shipping
4. Use ATA Carnets where applicable to simplify temporary export and re-import procedures
How Customs Complete Can Support Your Business
For companies managing temporary imports or exports, at Customs Complete we ensure documentation, declarations, and compliance are managed efficiently and accurately. Contact us today to ensure your shipments meet French customs requirements.
