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.