From 1st January 2026, France will implement significant changes for businesses importing under Delivered Duty Paid (DDP) terms via Regime 42.

This customs procedure (code 4200) currently allows non-EU businesses, including those in the UK, to import goods into France without paying import VAT – provided the goods are shipped on to another EU member state and specific conditions are met.

At present, Regime 42 does not require VAT registration in France, making it a popular route for UK suppliers delivering directly into the EU on a DDP basis. However, under the new rules, all non-EU businesses acting as the importer in France under Regime 42 must:

• Obtain a French VAT 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.

The change will create additional compliance obligations for UK companies and other non-EU traders, potentially impacting supply chains and costs.

Businesses will need to decide whether to register for French VAT, route shipments through a different EU entry point, or adjust shipping terms from DDP to Delivered at Place (DAP), shifting import responsibilities to the buyer.

We highly recommend planning for these changes now, especially if you are considering French VAT registration, which could take up to 6 or 8 weeks.