From 1 January 2026, France has introduced new compliance rules for non-EU businesses, including UK companies, importing under Delivered Duty Paid (DDP) terms via Regime 42.
Previously, Regime 42 (customs procedure code 4200) allowed goods to be imported into France without paying import VAT, provided they were shipped on to another EU country and certain conditions were met. Crucially, VAT registration in France was not required, making this a popular route for UK suppliers delivering directly into the EU under DDP terms.
That has now changed. Under the 2025 French Finance Act, the option to use “one-off” or limited fiscal representation expired on 31 December 2025. From January 2026, all non-EU businesses acting as the importer in France under Regime 42 must:
- Obtain a French VAT number (application process typically takes 4–8 weeks)
- Obtain a French EORI number, which is linked to the VAT number and required for customs import and export declarations
- Submit monthly VAT returns to the French tax authorities
- File a monthly EC Sales List
- Submit an Intrastat/EMEBI declaration if thresholds are met and declare all intra-community transactions
Without a French VAT number (and corresponding EORI), one-off DDP shipments into France are no longer possible. The newly introduced “import VAT agent” mechanism in France does not apply to Regime 42 flows, so it cannot replace the former one-off representation scheme.
What This Means for UK Exporters
These new requirements increase administration and costs for businesses currently routing EU deliveries through France. Exporters now face three main options:
- Register for French VAT and EORI
- Reroute shipments via a different EU entry point
- Change terms from DDP to DAP (Delivered at Place), making the EU buyer the importer of record
It’s worth noting that while most professional guidance confirms non-EU companies may continue using Regime 42 if they register for French VAT and EORI, some advisers interpret the 2026 rules more restrictively. Businesses should confirm their position with a tax or customs specialist.
Next Steps
If your supply chain relies on DDP shipments into France, you’ll need to adapt immediately to remain compliant. Our team can guide you through VAT and French EORI registration, alternative routing, or adjusting your shipping terms.
Contact the Beckchoice team today to review your options and ensure your EU deliveries keep moving smoothly.
Please note: This information is correct as of October 2025 but may change at short notice. Please check with our team for the latest updates.