Non-EU (including GB) businesses are about to see a significant VAT change for their French imports.
The French authorities have announced changes to the VAT rule, Regime 42 DDP, that will take effect from the 1st of January 2026.
Last year in 2024, £104.2 billion worth of goods were traded between the UK and France. The majority of businesses shipping these goods will be subject to the Regime 42 change from the 1st of January, resulting in a significant impact on the supply chain.
What’s changing?
The Delivered Duty Paid (DDP) Regime 42 legislative rule is an alternative to Transit (T1/T2) and facilitates the import of applicable goods into France, without paying VAT at time of import.
From the 1st of January 2026, companies based in countries without the presence of the EU will no longer be able to use the CPC 4200 DDP mechanism. This means that from 2026, non-EU FR importers will need to begin declaring all intra-Community transactions, and will be required to complete the following steps on a monthly basis:
- File VAT returns with the French tax authorities
- Submit Intrastat declarations (if required)
- Submit a summary of intra-Community sales (an EC Sales List)
How to minimise business disruption
The upcoming Regime 42 change will potentially bring big financial and administrative challenges for non-EU FR importers. We are in the perfect position to help reduce the burden of these changes.
“CustomsLink have been in conversation with our partner in France for several weeks, and we are pleased to announce that, alongside our French partner, we can offer alternative solutions available to keep your trade flowing smoothly.” - Matt, General Manager at CustomsLink.
For end-to-end customs support and advice, get in touch with us today.
