# France Changes Régime 42 Processing: Implications for Swiss and British Shippers **Category:** Customs | **Source:** Frachtportal Redaktion | **Published:** 2026-07-21 | **Updated:** 2026-07-27 **Tags:** Frankreich, Grossbritannien, Schweiz, Regime 42, DAP R42, DDP, Fiskalvertretung, Mehrwertsteuer, EU Import, Zollabfertigung, EU Verzollung, Logistik News, Transport News, Fracht News, Speditions News, Supply Chain News, Zoll News, Frachtportal News, Seefracht, LKW Transport, Zoll > Swiss and British shippers can no longer simply use a fiscal representative's VAT number under Regime 42. DAP R42 becomes the alternative. --- As of early 2026, new rules apply in France for companies outside the EU. These affect, among others, shippers from Switzerland and Great Britain who deliver goods via France to another EU country. An example: A Swiss company sells a machine to a customer in Germany. The truck travels via France into the EU. Previously, **DDP Regime 42** was often used for this purpose. DDP means, in simplified terms: The Swiss seller organizes everything – transport, import, and customs clearance. For French VAT formalities, a fiscal representative could provide their own French VAT number. This simple solution for individual shipments has not been possible since January 1, 2026. The same applies to British shippers. Anyone wishing to continue acting as an importer in France themselves will generally need their own French VAT number. There is a distinction here: - British companies can generally register themselves for French VAT. Great Britain is on the French list of countries with sufficient tax cooperation. - Swiss companies generally require a permanent fiscal representative in France in addition. Switzerland is currently not on this list. An alternative is **DAP Regime 42**. DAP means: The Swiss or British seller continues to organize transport to the agreed delivery point. However, the buyer in the EU handles import clearance. The EU customer thus becomes the importer. Regime 42 ensures that no French import VAT must be paid upon import into France. The prerequisite is that the goods are directly transported to another EU country. Customs duties are paid upon import; VAT is subsequently handled in the destination country. "DAP R42" is not a new official customs procedure. It is the combination of the DAP incoterm and the existing Regime 42. --- For Swiss and British shippers, it is crucial to determine who is registered as the importer for imports into France. If switching to DAP regime 42, the EU customer must agree to take over the import. Prior to shipment, their EORI number, VAT number, and power of attorney for the customs agent are required. This can quickly create a problem for dispatch: the truck is at the French border, but the recipient has not yet confirmed the import or the documents are missing. The purchase contract, invoice, and Incoterm must also be adjusted. A previous DDP delivery cannot simply be cleared as DAP without the customer's consent. For shipments with final destination France, regime 42 cannot be used. The goods must proceed directly to another EU country after import. In short: Regime 42 remains in place. However, Swiss or British sellers can no longer simply use the VAT number of a fiscal representative for individual shipments. --- The case-by-case fiscal representation was legally abolished effective January 1, 2025. A transition period applied until December 31, 2025. The practical conversion has therefore been in effect since January 1, 2026. Companies from all non-EU countries are affected. This includes Swiss and British shippers. Scheme 42 itself was not abolished. Under DAP, the buyer generally assumes responsibility for import clearance. Under DAP R42, the EU buyer can act as the importer. Goods must be transferred directly from France to another EU country. No official quantity figures are available for a mass switch. ## Related Entities ### Countries - [France](https://www.freight-academy.com/en/information/land/fr) - [United Kingdom](https://www.freight-academy.com/en/information/land/gb) - [Switzerland](https://www.freight-academy.com/en/information/land/ch) ### Seaports - [Calais (FR CQF)](https://www.freight-academy.com/en/information/seaports/calais-port-fr-cqf) - [Dunkerque Port Est (FR DKK)](https://www.freight-academy.com/en/information/seaports/dunkerque-port-est-port-fr-dkk) - [Port Of Le Havre (FR LEH)](https://www.freight-academy.com/en/information/seaports/le-havre-port-fr-leh) - [Marseille (FR MRS)](https://www.freight-academy.com/en/information/seaports/marseille-port-fr-mrs) ### Glossary - [Customs clearance](https://www.freight-academy.com/en/glossary/customs-clearance) - [Import](https://www.freight-academy.com/en/glossary/import) - [Fiscal representation](https://www.freight-academy.com/en/glossary/fiscal-representation) - [Import](https://www.freight-academy.com/en/glossary/import-2) - [Importer](https://www.freight-academy.com/en/glossary/importer-2) - [Delivery terms](https://www.freight-academy.com/en/glossary/delivery-terms-2) - [Shipment](https://www.freight-academy.com/en/glossary/shipment) - [Shipper](https://www.freight-academy.com/en/glossary/shipper-2) - [Goods](https://www.freight-academy.com/en/glossary/goods) - [Customs duty](https://www.freight-academy.com/en/glossary/customs-duty) - [customs procedures](https://www.freight-academy.com/en/glossary/customs-procedures) - [Customs procedure](https://www.freight-academy.com/en/glossary/customs-procedure) - [Processing](https://www.freight-academy.com/en/glossary/processing) - [Customs clearance](https://www.freight-academy.com/en/glossary/customs-clearance-6) - [Fiscal and Customs Representation for the Cold Chain](https://www.freight-academy.com/en/glossary/fiscal-and-customs-representation-for-the-cold-chain) - [Import Brokerage Services](https://www.freight-academy.com/en/glossary/import-brokerage-services) - [Customs clearance](https://www.freight-academy.com/en/glossary/customs-clearance-2) - [delivery term](https://www.freight-academy.com/en/glossary/delivery-term) - [Delivered at Place (DAP)](https://www.freight-academy.com/en/glossary/delivered-at-place-dap-3) - [DDP Fiscal Representation](https://www.freight-academy.com/en/glossary/ddp-fiscal-representation) - [DDP external trade risk](https://www.freight-academy.com/en/glossary/ddp-external-trade-risk) - [Incoterms duties and charges](https://www.freight-academy.com/en/glossary/incoterms-duties-and-charges) - [Customs Procedure 42](https://www.freight-academy.com/en/glossary/customs-procedure-42) --- *Canonical URL: [https://www.freight-academy.com/en/news/frankreich-aendert-regime-42-abwicklung-folgen-fuer-schweizer-und-britische-versender-20260721105250](https://www.freight-academy.com/en/news/frankreich-aendert-regime-42-abwicklung-folgen-fuer-schweizer-und-britische-versender-20260721105250)* *Markdown mirror: [https://www.freight-academy.com/api/md/news/en/frankreich-aendert-regime-42-abwicklung-folgen-fuer-schweizer-und-britische-versender-20260721105250](https://www.freight-academy.com/api/md/news/en/frankreich-aendert-regime-42-abwicklung-folgen-fuer-schweizer-und-britische-versender-20260721105250)*