From 1 January 2026, major changes will take effect in France’s Regime 42, the mechanism that allows goods imported into one EU Member State to move onward to another without paying import VAT at the point of entry.
For many UK freight forwarders and hauliers who use France as their entry gateway into the EU, this update could have practical and financial consequences that will require early planning.
What Is Regime 42 / Onward Supply Relief?
Regime 42 (often referred to as Onward Supply Relief) lets importers bring goods into the EU without paying import VAT in the country of arrival.
Customs duty is still due where applicable, but the VAT is instead accounted for by the final consignee in the destination Member State.
It’s a useful but niche procedure that has allowed many non-EU businesses, including those in the UK, to move goods smoothly through France since Brexit.
What’s Changing from January 2026
From 1 January 2026, non-established traders (those not VAT-registered in France) will no longer be permitted to use the VAT number of a fiscal representative or customs agent to access Regime 42.
Currently, a non-EU business can rely on a fiscal representative’s VAT number to handle declarations under this regime. After the change, that option disappears.
If you or your customer is not VAT-registered in France, you’ll need to review existing procedures well before the deadline.
Who Will Be Affected?
The change primarily impacts:
- UK exporters and freight partners who move EU-bound goods via France.
- Forwarders and hauliers coordinating Regime 42 declarations.
- Importers that currently depend on fiscal representation in France.
While this procedure is not widely used across the entire market, it’s an important facilitation tool for certain cross-border supply chains – and those users will feel the shift.
What Are the Options Going Forward?
Businesses can address the new rules in several ways:
- Register for French VAT
– The simplest route for companies that wish to keep using France as their EU entry point.
– Early registration is advisable to avoid capacity bottlenecks as 2026 approaches. - Review the customs declaration structure
– In some cases, the EU buyer can be declared as the importer of record, maintaining compliance without the seller holding a French VAT number. - Re-evaluate supply chains and Incoterms
– Businesses may decide to adjust commercial terms (e.g., shifting from DDP to DAP) or to route goods via another Member State where different VAT arrangements apply.
Whatever the choice, clear communication between suppliers, buyers, forwarders, and customs agents is essential to ensure a smooth transition.
Key Takeaways for Forwarders and Hauliers
- The rule change applies only to France.
- Companies without French VAT registration will need to reassess how they apply Regime 42.
- Early coordination across the supply chain will help prevent disruption.
- The January 2026 deadline will arrive quickly – planning ahead is crucial.
How Beckchoice Can Help
We understand how regulatory shifts like this can affect day-to-day operations. Our team works closely with overseas partners and hauliers to help customers adapt their supply chains with minimal disruption.
If your EU movements route through France, we can review your procedures and work with you to find the most practical and compliant solution ahead of the January 2026 deadline. Get in touch today.
Please note: This article is provided for general information only and reflects guidance available as of November 2025. For advice specific to your circumstances, please get in touch with our team to discuss.
Reference: British International Freight Association (BIFA) TV – Onward Supply Relief and Regime 42 Update, October 2025. Watch the episode here