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REGIME 42 IN FRANCE:
What Changes for UK Exporters from 2026
From 1 January 2026, major changes to Regime 42 in France will affect UK companies and other non-EU businesses importing goods under DDP (Delivered Duty Paid) terms. Businesses that currently rely on simplified VAT procedures must adapt to the new rules to avoid delays, penalties, or unexpected costs.
What We’ll Cover in This Blog
What Is Regime 42 in France?
Regime 42 (Customs Procedure Code 42.00) allows goods imported from outside the EU to be cleared at the border without immediate VAT payment, provided they are then shipped to another EU Member State.
For UK exporters after Brexit, Regime 42 has been a practical solution. By using a fiscal representative, companies could avoid registering for French VAT while still benefitting from VAT-free movement of goods within the EU.
Regime 42 in France: What Changes from 2026
From 1 January 2026, France will abolish the use of limited or ad hoc fiscal representation under Regime 42. Key changes include:
- Non-EU businesses will no longer be able to import under Regime 42 in France without a full French VAT registration.
- Companies must obtain a French VAT number and comply with ongoing VAT reporting obligations.
- Monthly declarations will become mandatory, including VAT returns, EC Sales Lists, and potentially Intrastat reports.
- One-off DDP transactions using ad hoc representation will no longer be allowed.
Who Needs to Adapt?
- UK exporters currently relying on Regime 42 in France for DDP deliveries.
- Other non-EU businesses that use fiscal representatives to simplify VAT compliance.
- Freight forwarders and logistics providers managing customs clearance and VAT reporting for non-EU companies.
How UK Exporters Can Prepare for Regime 42 Changes
To stay compliant, UK and other non-EU businesses should:
- Start French VAT registration early – processing can take 4–8 weeks.
- Appoint a fiscal representative capable of managing full VAT and customs compliance.
- Prepare for monthly reporting, including VAT returns, EC Sales Lists, and Intrastat if applicable.
- Review delivery terms – switching from DDP to DAP can shift import VAT responsibility to the buyer.
- Explore alternative EU entry points where Regime 42 may still be possible via limited representation.
FAQ on Regime 42 in France
When do the changes take effect?
From 1 January 2026, limited fiscal representation under Regime 42 in France will no longer be accepted for non-EU companies.
Who is affected by the change?
All non-EU businesses, including UK exporters, that previously relied on limited/ad hoc fiscal representation in France. EU-based companies importing into France under standard procedures can continue using Regime 42.
Can EU companies still use Regime 42?
Yes. Companies within the EU, such as Belgian or German businesses, can continue using Regime 42 under normal EU rules. The 2026 change only affects non-EU entities without a French VAT registration.
When do the changes take effect?
They must obtain a French VAT number and comply with monthly VAT reporting.
Can UK companies still use Regime 42 elsewhere?
Yes, but only in EU countries that continue to allow fiscal representation. This may involve higher logistics costs.
How Customs Complete Can Support Your Business
The changes to Regime 42 will require non-EU companies to adjust how they manage imports and VAT compliance. Customs Complete provides solutions to help your business remain compliant and continue trading in Europe without disruption.
1. Importer of Record (IOR) Services and Alternatives
From January 2026, non-EU companies can no longer rely solely on an EU VAT number to act as importer. Customs Complete can act as your Importer of Record, managing shipments to EU customers while taking responsibility for customs, VAT, and regulatory compliance.
Some businesses may also consider routing imports through another EU country or adjusting delivery terms (e.g., switching from DDP to DAP) to shift VAT responsibility to the buyer. These options can complement the IOR approach depending on operational needs.
2. Support in Establishing an EU Entity
For a long-term European presence, we assist in setting up a fully compliant EU-based company, including VAT registration and customs clearance. This gives your business full control over EU operations while ensuring compliance and stable market access.
Through these solutions, Customs Complete helps reduce risk, maintain compliance, and keep your supply chain running smoothly under the new Regime 42 rules.
