From 1 January 2026, France will introduce new requirements for businesses importing goods under Delivered Duty Paid (DDP) terms via Regime 42.

Regime 42 (procedure code 4200) currently enables non-EU companies – including UK businesses – to bring goods into the EU through France without paying import VAT, provided those goods are shipped to another EU member state and the relevant conditions are met.

Under the existing rules, there is no need for VAT registration in France, making Regime 42 a popular option for UK suppliers delivering directly into the EU on a DDP basis.

However, from January 2026, any non-EU business acting as the importer in France under Regime 42 will be required to:

  • Obtain a French VAT registration number

  • Submit monthly VAT returns to the French tax authorities

  • File a monthly EC Sales List

  • Submit a monthly Intrastat declaration and declare all intra-community transactions.

These new obligations will increase administrative and compliance requirements for UK exporters and other non-EU traders. They may also affect supply chain strategies, delivery times, and overall costs.

Businesses will need to decide whether to:

  • Register for French VAT

  • Use a different EU country as the entry point for goods

  • Switch from DDP to Delivered at Place (DAP), transferring import responsibility to the buyer

If VAT registration in France is likely to be part of your plan, note that the process can take up to 6–8 weeks. Early preparation is strongly advised to avoid disruption.

For further information on the above, or to discuss our extensive range of logistics services to and from Europe,  please contact a member of the Westbound team.

If you have any questions regarding the above, then Westbound are here to help. So, please do not hesitate to contact us.