Important change for UK exporters: French Regime 42 to end December 2025
From 1st January 2026, an important customs and VAT change will come into effect that could directly impact UK exporters moving goods into the EU via France.
What’s changing
Many UK businesses currently rely on a fiscal representative in France under Customs Procedure Code Regime 42 to avoid French VAT registration when importing goods into the EU.
However, this option will be withdrawn from 31 December 2025.
From the start of 2026:
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UK businesses must register for VAT in France if they wish to continue using Regime 42
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Without French VAT registration, businesses cannot import under this scheme and will need to review delivery terms (for example, DDP vs DAP)
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Additional compliance, VAT filing, and supply chain adjustments will be required
How Cardinal can help
At Cardinal Global Logistics, we are already helping our customers prepare for these changes. Our customs and supply chain specialists can support you by:
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Advising on French VAT registration and compliance through our trusted partners
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Reviewing your supply chain routes to identify the most efficient and cost-effective solutions
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Adjusting Incoterms and customs procedures to prevent delays and unnecessary costs
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Providing ongoing customs and freight support through our global office network
If your business exports to the EU via France, now is the time to prepare.
Our experts can help you review your current setup and plan the right approach ahead of 2026. Get in touch with your Cardinal Account Manager to start the conversation.
