Step‑by‑step Guide to Customs Regime 42 in France (2026): Eligibility, Application, Operation & Compliance

Last reviewed: 7 June 2026

The customs regime 42 procedure France 2026 allows goods arriving from outside the European Union to be released for free circulation in France while benefiting from a VAT exemption at import, provided those goods are immediately dispatched to a buyer or warehouse in another EU Member State. Since 1 January 2026, France has withdrawn the option of one‑off limited fiscal representation for non‑EU importers, fundamentally altering who may act as declarant and how compliance is managed. This guide sets out the complete process, from eligibility checks and document preparation through to customs declaration, proof of onward movement and long‑term audit readiness, so that export managers, customs brokers, CFOs and in‑house counsel can implement the new requirements with confidence.

Whether you are a company already operating under Regime 42 or planning your first shipment through a French port in 2026, the numbered steps, checklists and timeline tables below translate the regulatory changes into concrete actions.

Overview of Customs Regime 42 and Who It Applies To

Regime 42 is a customs procedure under Union Customs Code (UCC) provisions, read alongside Article 291 of the Code général des impôts (CGI), that permits the release of non‑EU goods into free circulation in France without payment of import VAT. The exemption applies only where the goods are subject to an intra‑Community supply, that is, they are dispatched or transported from France to an identified VAT‑registered acquirer in another EU Member State immediately after customs clearance. Customs duties remain payable at the French point of entry; the VAT exemption is the distinguishing benefit.

The procedure is used most frequently by logistics operators, multinational supply chains, e‑commerce fulfilment networks and commodity traders routing goods through French ports (Le Havre, Marseille‑Fos, Roissy‑CDG) destined for customers elsewhere in the EU. Any person, whether the importer, a customs broker or a newly designated Import Agent, who lodges the customs declaration under Regime 42 assumes responsibility for meeting documentary and reporting obligations to the Direction générale des douanes et droits indirects (DGDDI).

Quick Comparison: Regime 42 vs Regime 40

Understanding this distinction is essential: choosing Regime 42 when the goods will actually remain in France, or failing to prove onward dispatch, converts the transaction into a standard Regime 40 import, triggering immediate VAT liability, interest and potential penalties.

Eligibility and Prerequisites for Regime 42

Meeting the regime 42 requirements before your first shipment arrives is non‑negotiable. The eligibility framework divides into three areas: establishment status, representation model and administrative registrations.

Establishment Status: EU‑Established Importers

An importer established in France or another EU Member State may continue to use Regime 42 in 2026 largely as before. The importer (or its authorised customs broker) lodges the customs declaration at the French point of entry, pays customs duties, claims the VAT exemption and files the corresponding intra‑Community supply on its French or domestic VAT return. If the importer is established in another EU state but not France, it will typically need a French VAT identification number or must act through a customs representative established in France.

Non‑Established Importers: The 2026 Rule Change

Before 1 January 2026, a non‑EU importer could rely on a one‑off représentation fiscale limitée (limited fiscal representation) arrangement to clear goods under Regime 42 in France. That option has been withdrawn. Non‑EU operators now face two paths to eligibility for regime 42:

• Appoint an authorised Import Agent. The Import Agent must be established in France or the EU, hold a valid French VAT number, and accept joint liability for the customs and VAT obligations arising from the declaration. The agent acts as the declarant on the customs entry and reports the intra‑Community supply on its own VAT return.
• Register directly for French VAT. The non‑EU importer obtains a French numéro de TVA intracommunautaire and becomes the declarant itself (usually through a customs broker). This option carries heavier administrative obligations but gives the importer direct control over its compliance position.

Authorisations and Registrations Required

Regardless of establishment status, every party involved in a Regime 42 declaration must hold or supply the following before goods arrive:

• EORI number. An Economic Operators Registration and Identification number, issued by French customs (DGDDI) or another EU customs authority, is mandatory for filing any customs declaration.
• French VAT identification number (for the declarant or Import Agent).
• Customs broker authorisation, if a third‑party broker lodges the declaration, it must hold the appropriate agrément or authorisation from DGDDI.
• Proof of onward‑movement capability, evidence that logistics contracts or transport bookings are in place for immediate dispatch to the destination EU Member State.

How to Apply Regime 42 in France: Step‑by‑Step Customs Regime 42 Procedure

The following numbered steps walk through the complete workflow from pre‑shipment planning to post‑release audit readiness. The timeline table below summarises each step, the responsible party and the typical duration.

Step 1: Conduct a Pre‑Shipment Compliance Check

Before goods leave the country of export, the import manager or customs broker should verify the correct Harmonised System (HS) tariff code for every product line, confirm the customs value under the applicable Incoterm, and estimate the customs duties payable using the EU TARIC database. At this stage, confirm that the importer (or its Import Agent) holds a valid EORI number and a French VAT identification number. If either registration is missing, proceed immediately to Step 2.

Success check: HS codes confirmed; duty estimate prepared; EORI and VAT status verified; no controlled‑goods licence gaps identified.

Step 2: Decide on the Representation Model

For non‑EU importers, this is the pivotal decision introduced by the 2026 changes. The two options, appointing an Import Agent or registering directly for French VAT, carry different risk profiles. Appointing an Import Agent is faster (contractual appointment can be finalised within days) but transfers significant operational control to the agent. Direct VAT registration preserves the importer’s autonomy but requires administrative lead time and ongoing French VAT filing obligations. The decision should be taken by the CFO and legal counsel together, with input from the customs broker who will manage day‑to‑day declarations.

Success check: Written board or management decision recorded; timeline for appointment or registration mapped against first shipment date.

Step 3: Appoint the Import Agent or Complete French VAT Registration

If appointing an Import Agent, the importer executes a written mandate (Power of Attorney) specifying the scope of authority, the goods categories covered, liability allocation, indemnification terms and reporting obligations. The Import Agent must evidence its own French VAT registration to DGDDI upon request. If registering for French VAT, the non‑EU importer files an application with the Service des impôts des entreprises (SIE) responsible for non‑established operators. Processing times for VAT registration vary but industry observers expect a minimum of two to six weeks, depending on the completeness of supporting documents.

Success check: Signed mandate or POA on file (Import Agent route); French VAT number issued and confirmed active (direct registration route).

Step 4: Prepare Shipment Documentation

The exporter and freight forwarder compile the documentary package required for the French customs declaration. This includes the commercial invoice (showing customs value, HS codes and Incoterms), the bill of lading or airway bill or CMR consignment note, any applicable licences for controlled goods, and the packing list. For goods moving under customs transit, the carrier initiates a T1 or T2 transit document through the New Computerised Transit System (NCTS).

Success check: Complete document set assembled; all values reconcile with the commercial invoice; transit document opened where applicable.

Step 5: Lodge the Customs Declaration Under Regime 42 at the French Point of Entry

On arrival at the French port or airport, the declarant (Import Agent or customs broker) files the import declaration electronically through the French customs platform (currently DELTA‑G / DELTA‑X for standard import declarations). The declaration must use the customs procedure code corresponding to Regime 42. Customs duties are calculated and either paid immediately or deferred under an approved payment guarantee. The goods are released for free circulation without payment of import VAT, subject to the conditions being met.

Success check: Declaration accepted and goods released; duty payment or deferred‑payment confirmation received; release notification (BAE, Bon à enlever) obtained.

Step 6: Dispatch Goods and Obtain Proof of Onward Movement

The goods must be dispatched promptly to the identified VAT‑registered acquirer in the destination EU Member State. The freight forwarder or logistics provider arranges transport and generates documentary proof of dispatch: the CMR consignment note (road), bill of lading (sea), airway bill (air), or a combination thereof. If the movement takes place under customs transit, the NCTS discharge message provides additional evidence. It is critical to obtain the recipient’s signed proof of delivery (POD), a delivery note with date, location, signature and stamp, at the destination.

Success check: Transport document showing departure from France; NCTS discharge (where applicable); signed POD from the acquirer in the destination Member State.

Step 7: Submit Proof of Onward Movement to French Customs

The importer or Import Agent must retain and, when requested, submit to DGDDI the documentary evidence demonstrating that the goods physically left France and arrived in another EU Member State. French customs may request this proof during post‑clearance checks or scheduled audits. The proof package typically includes the transport document, proof of delivery, and the purchaser’s VAT identification number verified through the VIES (VAT Information Exchange System). The declarant should also report the intra‑Community supply on its French VAT return and file the corresponding European Sales Listing (ESL / DEB) within the prescribed monthly or quarterly deadline.

Success check: Proof of movement filed or retained and indexed for immediate retrieval; ESL / recapitulative declaration submitted on time; VAT return reflects zero‑rated supply.

Step 8: Maintain Records for Audits

Under French customs law, import documentation must be retained for a minimum of three years from the date of the customs declaration. For VAT and tax purposes, the retention period under the CGI extends to six years. All documents, customs declarations, invoices, transport evidence, proofs of delivery, VAT returns and ESL filings, should be stored in a centralised, audit‑ready digital archive. Periodic internal audits of the Regime 42 workflow help identify gaps before DGDDI inspectors do.

Success check: Digital archive structured and accessible; retention schedule documented; internal audit conducted at least annually.

Documents Needed for Customs Regime 42 in France

The following checklist consolidates every document the declarant and importer must prepare, hold or submit as part of the regime 42 requirements. Store both electronic and hard‑copy originals where possible.

Document Submission Tips

File all customs declarations electronically through the DELTA platform. Retain PDF copies and, where relevant, original wet‑ink documents. Index each shipment’s proof package by declaration reference number, date and consignment number. This indexing discipline accelerates responses to customs audit requests and reduces the risk of penalties for missing documentation.

Regime 42 Timeline and Key Deadlines

Mapping the regime 42 timeline against your internal project plan is essential, particularly for non‑EU operators navigating the 2026 changes for the first time. The table below identifies both regulatory deadlines and recommended internal milestones.

Companies that relied on limited fiscal representation before 2026 should treat the 1 January 2026 date as a hard cut‑off. Any declaration lodged after that date without an Import Agent mandate or a valid French VAT registration is likely to be rejected or reclassified as a standard Regime 40 import, triggering full VAT liability at the French border.

Costs, Fees and Tax Considerations

The financial profile of a Regime 42 shipment depends on the product, origin, value and the representation model chosen. The table below provides indicative figures to support budgeting. All amounts should be confirmed with your customs broker and tax advisor for the specific goods and circumstances involved.

The principal financial benefit of Regime 42 is the VAT exemption. For a shipment with a customs value of €100,000 subject to 20 % import VAT, the exemption saves €20,000 in upfront cash flow per consignment, a significant working‑capital advantage for high‑volume supply chains. If the exemption is denied retroactively (for example, due to missing proof of movement), the importer becomes liable for the full VAT amount plus statutory interest.

What Changes in 2026 for the Customs Regime 42 Procedure in France

Regime 42 itself has not been abolished. The procedure continues to operate for goods imported through France and dispatched to another EU Member State. What changed on 1 January 2026 is the way non‑EU importers access the procedure. The key reform, flagged in advisories published by professional service firms and law practices in late 2025 and early 2026, is the withdrawal of the one‑off limited fiscal representation mechanism that previously allowed non‑EU businesses to use Regime 42 without obtaining a full French VAT registration or appointing a permanent representative.

Industry observers expect this change to accelerate the professionalisation of import compliance in France, as non‑EU operators must now formalise their customs and VAT representation arrangements. The likely practical effect will be an increase in Import Agent appointments and a rise in direct VAT registrations by non‑EU companies that ship regularly through French ports.

Practical Checklist of the 2026 Changes

• Eligibility narrowed. Non‑EU importers can no longer rely on one‑off limited fiscal representation for Regime 42 declarations.
• Import Agent requirement formalised. If a non‑EU importer does not register for French VAT, it must appoint an authorised Import Agent established in France or the EU, who assumes joint liability for customs and VAT obligations.
• French VAT registration alternative. Non‑EU importers may register directly for French VAT, assuming full declarant responsibilities including filing French VAT returns and ESL declarations.
• Documentary scrutiny intensified. Early indications suggest DGDDI is placing greater emphasis on proof of onward movement during post‑clearance audits, particularly for declarations filed by newly appointed Import Agents.
• Penalty exposure unchanged but enforcement rising. The statutory penalty framework (VAT recovery, interest, administrative fines) remains as before, but the tighter eligibility conditions reduce the scope for informal or ad hoc arrangements that previously went unchallenged.

Common Pitfalls in Customs Compliance France 2026 and How to Avoid Them

• Continuing to rely on pre‑2026 limited fiscal representation. Declarations filed after 1 January 2026 without a valid Import Agent mandate or French VAT number will be rejected or reclassified. Begin the transition well before your next shipment.
• Failing to obtain or store proof of onward movement. Without a signed CMR, POD or NCTS discharge, the VAT exemption is indefensible. Build proof‑of‑delivery collection into every freight contract and set internal SLAs for document retrieval within 48 hours of delivery.
• Incorrect HS code classification or undervaluation. Errors in the tariff code or declared value trigger duty reassessments, penalties and potential criminal liability. Obtain binding tariff information (BTI) from DGDDI for recurring product lines.
• Weak Import Agent contracts. A mandate that does not clearly allocate liability, indemnification and reporting duties exposes both parties. Include clauses covering audit cooperation, data access and termination notice periods.
• Late or incorrect VAT / ESL filings. Missing the filing deadline for the French VAT return or the European Sales Listing undermines the audit trail for the intra‑Community supply. Automate filing reminders and reconcile ESL data against transport records monthly.
• Using the wrong customs procedure code. Filing under Regime 40 when Regime 42 is intended (or vice versa) creates mismatches in the customs and VAT records. Confirm the correct procedure code with the customs broker before each declaration is lodged.
• Insufficient record retention. Discarding documents before the statutory retention period expires (three years for customs records, six years for VAT records) leaves the importer defenceless in a post‑clearance audit. Implement a centralised, date‑stamped digital archive.
• Ignoring audit‑readiness. DGDDI can initiate post‑clearance audits up to three years after the customs declaration. Run internal mock audits at least annually to test document completeness and staff preparedness.

Conclusion

The customs regime 42 procedure France 2026 remains a powerful tool for VAT‑efficient import logistics, but the withdrawal of one‑off limited fiscal representation means that non‑EU operators must act decisively. The process is clear: verify eligibility, choose and formalise your representation model, prepare documentation meticulously, lodge declarations correctly, collect and retain proof of onward movement, and maintain audit‑ready records for the prescribed statutory periods. Companies that embed these steps into their standard operating procedures will preserve the cash‑flow advantages of the VAT exemption while minimising the risk of retroactive assessments and penalties under the new customs compliance France 2026 framework.

Those encountering the process for the first time, or transitioning from legacy fiscal representation arrangements, should seek specialist legal advice before the first post‑2026 shipment clears French customs.

Sources

1. French Customs (Douanes, DGDDI)
2. Legifrance, French Legislation Portal
3. Paradigmes Avocats, Application of Customs Regime 42 in France
4. KPMG, Non‑EU Importers: What’s Changing on January 1, 2026
5. Customs Support Group, Customs Procedure 42: Changes Ahead in 2026
6. ALS Customs Services, France Regime 42 Change: Import Agent 2026
7. EU TARIC, Tariff Consultation
8. Business France / Team France Export
9. CustomsComplete, Regime 42 in France