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OUR GOAL
To provide an A-to-Z e-commerce logistics solution that would complete Amazon fulfillment network in the European Union.
Important Changes to Customs Procedure 42 for UK Exports to the EU via France (Effective 1 January 2026)
Effective 1 January 2026, new European Union (EU) regulations will introduce significant changes to the utilisation of Customs Procedure 42 (Regime 42) for United Kingdom (UK) exports imported into the EU via France.
The key regulatory amendment is the cessation of the current practice wherein freight forwarders are permitted to act as fiscal representatives and use their own French VAT numbers for customs declarations.
Under the revised framework:
The EU buyer must be designated as the Importer of Record.
Duties and taxes are to be billed back to the UK exporter.
A new Power of Attorney will be required.
It is strongly advised that delivery terms be adjusted to Delivered at Place (DAP).
As an alternative, UK exporters may opt to utilise Regime 40. This procedure requires the UK exporter to possess a French VAT number and an EU EORI number, which would enable the free movement of goods across the EU following clearance in France.
Action Required: Exporters are strongly encouraged to review their existing import and logistics procedures immediately to ensure full compliance prior to the implementation date.
