France Ends Regime 42 – What Does This Mean for You?
Starting January 1, 2026, France will introduce a major change to its VAT policy: the so-called Regime 42 will be abolished. For years, this scheme made it easier for non-EU companies to import goods into the European Union through France. But what exactly did this regime entail – and what will change for you soon?
What Was Regime 42?
Under Regime 42, companies established outside the EU (such as in the United Kingdom, Switzerland, the U.S., or China) could import goods via France without having to pay import VAT immediately.
The goods were then shipped to another EU country, where the VAT was transferred to the destination country.
In short: companies did not have to pre-finance VAT in France, which reduced administrative burdens and improved cash flow. For many businesses, this was a practical and cost-efficient way to bring goods into Europe.
What Changes from 2026?
From January 1, 2026, this will change. France will completely abolish Regime 42 for all non-EU companies. This means that businesses importing goods through France will now be required to:
- Register for French VAT
- Submit regular VAT returns
- And, in some cases, appoint a fully authorized fiscal representative in France
In other words: importing through France will become more complex and less attractive for companies outside the EU.
Impact on Non-EU Companies
This change mainly affects companies that currently route their goods through France to other EU countries. As the financial and administrative benefits disappear, many businesses will look for alternative import routes – for example via the Netherlands, Belgium, or Germany.
The Netherlands, for instance, remains an attractive alternative thanks to the Article 23 permit. This mechanism still allows import VAT to be deferred, enabling efficient import of goods without major pre-financing requirements.
What Does This Mean in Practice?
It is expected that France will become less appealing as a gateway to the European market. For many non-EU businesses, this is the right time to review their logistics strategy and determine which EU member state best suits their trade flows and VAT position.
At Marlog Europe, we closely monitor these developments. As a logistics service provider with years of experience in international trade, we are happy to help you identify the smartest and most cost-effective route for your goods within Europe.
Ready for the Future
Regulatory changes always bring challenges – but also opportunities. By preparing in advance for the abolition of Regime 42, you can avoid delays and unexpected costs.
Do you have questions about what this change means for your situation, or need help importing your vehicle from a non-EU country?
Feel free to contact us. We’re happy to provide more information or take full care of your import process.