- France will not abolish customs procedure 42 on Jan. 1, 2026, but it will significantly tighten the rules.
- Non-EU companies using procedure 42 via France for goods destined to another EU country will have to register for French VAT and get a French VAT number.
- This ends the previous option of using a French fiscal representative’s VAT number without registering in France.
- Companies affected, especially under DDP terms, should reassess logistics and may need alternatives like clearance in another EU state, changed sales terms, French VAT registration, or transit.
- For imports followed by operations in France, an import agent can handle VAT formalities instead of VAT registration, but they must be contractually linked to the goods and are jointly liable for VAT obligations.
Source: cyplom.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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