Of late there has been a lot of mixed messages about Regime 42 on social media and via emails and what this means for UK exporters and its suppliers from 1st January 2026. Different logistics providers are saying different things, and many exporters are understandably confused.

Let Samphire explain what’s actually happening! France has changed its rules around Regime 42. In the past, non-EU companies (like those in the UK) could act as the importer of record by using a French VAT number through a fiscal representative. That system has now been linked to major fraud cases, and after several fines were issued for non-compliant use, the EU is tightening up.

From the 1st January 2026 The new rules will take effect, and they’re very clear – only EU businesses will be able to use Regime 42 as the importer of record. For UK exporters who currently ship under DDP (Delivered Duty Paid) with Regime42, this could cause issues from the start of the year.

If you are currently relying on DDP with Regime 42 for your exports from the UK, you really have two main options as follows.

Option 1 – Change from DDP to an alternative Incoterm.

Switch to DAP (Delivered at Place) instead. This means your EU customer becomes the importer of record, and Regime 42 can still be used – but only if your customer is willing to provide our Lesquin office the necessary paperwork (like Powers of Attorney to act as TAX agent on behalf the EU company).

Option 2 – Obtain your own French VAT number.

This will allow you to keep using Regime 42 through a fiscal representative, but only with Indirect Representation which comes with fiscal responsibility and risk. There are also costs and admin involved, and if for any reason France deicides to change course last minute this could end up being unnecessary and costly!

Simply put there is only really one option and that’s to allow Samphire’s professional teams on both sides of the channel to assist you through this process and adjustment to prevent delays in your logistics chains.