France tightens import rules for UK businesses: What exporters need to know before January 2026
The French government has announced changes to how UK businesses will need to import goods to France or to the EU via France.
UK companies will not be able to utilise limited fiscal representation under the Customs Regime 42 importation option as of 1 January 2026.
Chris Roome, associate director of Customs and Compliance at Nottingham-based Baxter Freight says: “This change will affect exporters where the VAT and duty are handled by the seller (DDP incoterm) but are using a French Tax Agents Global VAT number."
The alternatives available
Alternatives include using DAP incoterms instead which might mean designating the EU consignee as the importer of record.
As seen during Brexit, this process can cause confusion with some parties may be hesitant to provide the required documentation.
Clearing European imports through alternative routes such as The Netherlands or Belgium is another option. Or setting up Regime 40 with a French VAT registration.
This would suit exporters with high export levels or at least consistent sales to European customers, over 10 consignments a month, to justify the monthly management fees.
A key benefit of Regime 40 is that it allows customers to use a single bulk invoice instead of multiple smaller ones, resulting in cost savings. In contrast, bulk invoicing is not permitted under Regime 42.
Regime 42 is not being abolished and limited fiscal representation will still be a choice but only for EU established companies.
The reasons behind the change
These changes will bring France more in line with other EU Countries such as Belgium or The Netherlands which operate in a similar way.
Benefits of this change makes transportation inside the EU easier as the customs declaration has already been completed at the EU border.
Authorities will not need to track the delivery to the end point to ensure payment.
Additionally, it keeps the cash flow for consignees high as they will not have to pay upfront. The paperwork is completed behind the scenes by the authorised tax agent.
Roome adds: “There are still a great many benefits to importing to the EU via France and it’s still the best option in a lot of cases.”
The businesses most affected
Exporters with high shipment volumes will be less impacted by these changes, as they can typically switch to Regime 40 or use DAP terms providing their customers have the capacity to handle arrangements.
They are usually better positioned to manage VAT and import procedures internally.
The businesses most affected will be exporters shipping goods on an ad-hoc basis or in smaller volumes, where switching to alternative regimes is less commercially viable due to the added costs and responsibilities placed on the buyer.
Belgium and the Netherlands already have comparable rules in place, as they are the main entry points into the EU. France’s update is more a case of aligning with these standards rather than setting a new precedent.
Advice for UK exporters
Roome’s advice for exporters is: “If your EU consignee cannot act as the importer of record, you’ll need to appoint both a customs clearance agent and a tax agent in France.
“Alternatively, you can manage this process internally if your accounts team is experienced with EU import procedures and your business is registered for VAT in France.
“For freight forwarders, it’s essential to have either a reliable customs partner or an in-house customs team. In our experience, managing customs internally speeds up the process, provides greater control, and helps optimise costs.”