The end of Regime 42: What businesses need to know for 2026

From 1 January 2026, France will officially end DDP Regime 42, a customs procedure that has helped non-EU businesses import goods VAT-free when moving them across the EU. This change will affect non-EU businesses that transport goods through France into Europe under DDP Regime 42. Preparation is essential to avoid costly delays and compliance risks.

At Firstpoint Logistics, we’re here to guide you through the transition with tailored solutions, proactive compliance support, and alternative routing strategies.

What is Regime 42?

DDP Regime 42 is a simplified customs and VAT procedure that allows goods imported into the EU (through France) to move VAT-free if they are destined for another EU country. Instead of paying VAT at the border, businesses declare VAT in the destination country.

This procedure has been widely used by UK and other non-EU companies to streamline trade into Europe since Brexit.

Why is DDP Regime 42 ending?

The EU is reforming customs procedures to tighten compliance and improve VAT collection. As a result, France will end Regime 42 in January 2026. Businesses can no longer rely on one-off fiscal representation or simplified VAT clearance.

DDP Regime 42 changes: What’s new from January 2026

When Regime 42 ends, businesses face new requirements, including:

No more one-off fiscal representation in France

From January 2026, non-EU importers can no longer rely on one-off fiscal representation under Regime 42 customs. Direct VAT registration in France will be required for all businesses.

Mandatory French VAT registration for non-EU importers

When DDP Regime 42 ends, every non-EU business moving goods through France must hold a French VAT number and comply with reporting rules. Early registration avoids disruption.

Ongoing obligations: monthly VAT returns, EC sales Lists, and intrastat reports

Post-2026, importers will need to manage regular VAT filings and additional reporting. These obligations replace the simplified DDP Regime 42 VAT clearance process.

Increased risk of delays, fines, and higher costs if compliance is not in place

Without preparation, businesses risk shipment delays at customs, unexpected VAT liabilities, and financial penalties. Acting early ensures smooth EU trade after the DDP Regime 42 changes.

Steps businesses must make before January 2026

1. Review where your shipments currently use DDP Regime 42
Identify which goods are imported via France under Regime 42 customs clearance so you know exactly where the changes will hit.

2. Apply for French VAT registration early
From January 2026, non-EU businesses will need a French VAT number to replace Regime 42 VAT procedures. Registering in advance avoids costly disruption.

3. Put systems in place for VAT returns and reporting
Be prepared for new obligations like monthly VAT returns, Intrastat, and EC Sales Lists once DDP Regime 42 ends.

4. Assess alternative EU entry routes
If registering in France isn’t right for your business, explore other EU entry points where simplified procedures remain to manage DDP Regime 42 changes.

5. Consider switching to Delivered Duty Paid (DDP) solutions
With DDP Regime 42 becoming more important, sellers can take on customs clearance and VAT to simplify trade for buyers.

6. Partner with a logistics provider for compliance support
Work with experts like Firstpoint to manage DDP Regime 42 clearance alternatives, VAT registration, and end-to-end delivery across Europe.

The VAT & DDP Impact

With the end of Regime 42, businesses must rethink how VAT is managed:

VAT

Instead of delayed accounting, VAT must be declared upfront in France unless alternative procedures are in place. This requires obtaining a French VAT number and submitting returns, which may impact cash flow and administrative processes.

DDP (Delivery duty paid)

Under DDP, the seller takes on the responsibility for customs clearance and VAT. This is becoming the preferred solution for smooth EU trade after January 2026. This simplifies delivery for buyers and ensures compliance with French VAT regulations.

Regime 42 Clearance Alternatives

Registering for French VAT ensures full compliance with the new rules. This approach requires businesses to obtain a VAT number, file monthly VAT returns, and submit Intrastat and EC Sales Lists. While it creates additional administrative work, it provides a stable long-term solution for companies regularly importing goods through France.

Some businesses may choose to avoid France entirely by routing shipments through other EU entry points where simplified procedures remain available. This option can help reduce administrative burdens and, in some cases, improve delivery times and costs. However, it requires careful planning to balance compliance with efficiency.

With DDP, the seller takes on full responsibility for customs clearance, VAT, and duties before the goods reach the buyer. This option reduces the administrative burden for customers and provides a seamless delivery experience, but businesses must be prepared to manage the extra compliance obligations and associated costs themselves.

How Firstpoint Logistics Can Help

At Firstpoint, we’ve developed solutions to keep your business moving after the end of DDP Regime 42

French VAT Registration Packages

Complete bundles covering VAT returns and Intrastat
Flexible support for both regular and occasional shipper

Alternative EU Routing Options

Entry through other EU member states
Designed to balance speed, compliance, and cost

Hands-On Compliance Support

Expert guidance on VAT, customs, and documentation
Backed by our Onepoint technology for full shipment visibility

FAQs

Regime 42 is a customs procedure that allows goods to be imported into the EU without VAT if immediately moved to another EU country.
From 2026, non-EU businesses importing through France will need to hold a French VAT number, file monthly VAT returns, and submit EC Sales Lists and Intrastat reports. Without these, goods could face customs delays, penalties, or even seizure.
VAT registrations can take weeks or months to process, so businesses should prepare well before the January 2026 Regime 42 deadline. Leaving it too late risks supply chain disruption.
If you continue importing via France without French VAT registration, your shipments could be delayed, held at customs, or even refused entry. You may also face penalties for non-compliance with EU VAT laws.
No. The one-off fiscal representation model linked to Regime 42 will no longer be available from January 2026. Non-EU businesses will need to register directly for French VAT instead of relying on a representative.
No, the changes apply specifically to shipments entering the EU through France under Regime 42. However, because France is a major entry point for UK–EU trade, many businesses will be affected.
Yes. Through our French VAT registration packages, we manage your monthly returns, Intrastat, and EC Sales Lists, ensuring full compliance with post–Regime 42 rules.
VAT registrations can take several weeks or months. If you leave it too late, you risk being unable to move goods smoothly through France from January 2026 — creating delays, added costs, and supply chain disruption.
With our Onepoint platform, you gain real-time tracking of shipments and full visibility of VAT, customs, and compliance processes — helping you manage the transition from Regime 42 with confidence.

The end of Regime 42: What businesses need to know for 2026

Contents

Contents

What is Regime 42?

Why is DDP Regime 42 ending?

DDP Regime 42 changes: What’s new from January 2026

No more one-off fiscal representation in France

Mandatory French VAT registration for non-EU importers

Ongoing obligations: monthly VAT returns, EC sales Lists, and intrastat reports

Increased risk of delays, fines, and higher costs if compliance is not in place

Steps businesses must make before January 2026

The VAT & DDP Impact

VAT

DDP (Delivery duty paid)

Regime 42 Clearance Alternatives

French VAT Registration - Regime 40

Alternative EU Routing

Delivered Duty Paid (DDP)

French VAT Registration - Regime 40

How Firstpoint Logistics Can Help

French VAT Registration Packages

Alternative EU Routing Options

Hands-On Compliance Support

FAQs

What is DDP Regime 42?

How will Regime 42 changes impact non-EU businesses?

When should businesses act on Regime 42 changes?

What happens if I don’t register for French VAT after Regime 42 ends?

Can I still use fiscal representation in France after Regime 42 ends?

Will Regime 42 changes affect all EU imports?

Can Firstpoint act as my VAT representative in France?

What’s the risk if I delay preparations until late 2025?

What role does technology play in managing Regime 42 changes?