Mastering cross‑border trade: Samphire Customs on adapting to new EU import rules
Written by Gary Smith-Watson, managing director of Samphire Customs
Since 2001, Samphire Customs has been guiding businesses through the ever-evolving world of customs compliance.
Based in Dover, the company’s highly knowledgeable team combines extensive experience with practical know-how, helping hauliers, manufacturers, and freight forwarders navigate complex customs regulations and keep goods moving smoothly across borders.
The company handles EADs (Export Accompanying Documents), Home Use, IPR & OPR, T1/T2 Transit, ATR Carnets, Regime 40/42, EUR Authorisation, and Temporary Import and Export procedures.
Samphire’s French office will soon mark its second anniversary with the team growing and plans for further expansion on the horizon. It provides the same customs clearance services as in the UK, offering clients consistency and continuity whether exporting or importing.
Approximately 5 per cent of Samphire’s work supports in-group activity, with the remainder undertaken for a wide range of hauliers, manufacturers, and freight forwarders.
This balance reflects the company’s role as both a dedicated in-house customs partner and an independent service provider for the wider logistics sector.
One of the most significant developments facing exporters is the upcoming reform of Regime 42, which affects the way duty is managed for goods entering the EU.
Until now, UK exporters could act as the importer of record in France using a VAT number and fiscal representative.
However, following several fraud cases and non-compliant uses, the EU has announced that, from 1 January 2026, importers must be established within the EU.
For exporters who currently use a fiscal representative, there will be two main options to remain eligible for Regime 42:
- Change from DDP (Delivered Duty Paid) to DAP (Delivered At Place) and obtain a Power of Attorney (POA) from the EU importer, authorising a French customs agent, such as Samphire Customs, to complete declarations under Regime 42.
- Obtain an EU VAT number, allowing continued use of Regime 42 under indirect representation, though this involves additional cost, administrative work, and compliance risk.
With customs teams established in both the UK and France, Samphire is well placed to assist businesses in adapting to these regulatory changes ahead of their implementation in January 2026.
This year, Samphire Customs has also been announced as a finalist for the Customs Compliance Services Award at the 2025 BIFA (British International Freight Association) Awards.
This new category highlights best practice in customs management and compliance. Being among the first finalists in this field is both humbling and encouraging recognition for the Samphire team’s ongoing efforts to maintain accuracy, transparency, and compliance in international trade.
Look out for a name change coming soon!