Régime 42 & Régime 40
Shipping goods from the UK to the EU doesn’t have to be complicated. By using customs procedures like Régime 42 and Régime 40, you can speed up delivery times, reduce costs, and simplify the process for your customers—especially when shipping through France.
What is Régime 42?
Régime 42 allows goods to be imported into France and then shipped to another EU country without import VAT being charged upfront.
Why use it?
- No import VAT or duty for the end customer
- Import VAT is postponed—better for cash flow
- Quicker border clearance and delivery
- Easy to set up—your EU customer just needs a VAT number in the destination country
- Any valid EU EORI number can be used
You, as the exporter, are responsible for paying any applicable duties before the goods are shipped.
What is Régime 40?
Régime 40 is used when a French company acts as the importer of record. This means the shipment is cleared in France, and the goods can be delivered anywhere in the EU—even if the final destination country doesn’t have a VAT registration.
Why use it?
- No need for VAT registration in the final country
- Simplifies EU-wide distribution
- Smooth customs clearance through France
- Works well if you have a French partner/importer
As with Régime 42, any duties must be paid before shipping.
Want to know which option is right for you?
Our European team can help you figure out the best approach for your shipments. Whether you’re delivering directly to customers or distributing across multiple EU countries, Régime 42 and 40 could save you time and money.
Contact Katie & Johnny at: european@ukffcl.com