Customs procedure 42: importing VAT-exempt goods into the EU (2026 guide)

What changes for customs procedure 42 since January 1, 2026

End of one-off tax representation: the flagship measure

Until December 31, 2025, a company established in États-Unis, Chine or Royaume-Uni could import into France under customs procedure 42 without registering for French VAT.A freight forwarder, acting as occasional tax representative, lent his French VAT number for the duration of an operation. The mechanism covered tens of thousands of shipments per year, mainly in the ports of Le Havre, Marseille-Fos and Roissy.

The finance law for 2024, extended by the tax doctrine BOI-RES-TVA-000207 of May 14, 2025, set the deadline: the VAT numbers of one-off tax representatives are no longer valid since January 1, 2026. Direct consequence: a freight forwarder can no longer declare an import under the number of a one-off representative on behalf of a third party company.

Before/after table for non-EU companies

The table below summarizes the change seen on the non-European importer side:

• VAT status in France— before: not registered; since 01/01/2026: registration required
• Tax representation— before: punctual, by operation; since 01/01/2026: permanent, by an approved RF
• Number EORI— before: often that of the forwarder; since 01/01/2026: EORI specific to the importer
• CA3 declaration— before: none; since 01/01/2026: monthly or quarterly
• Deadline to anticipate— before: a few hours; since 01/01/2026: 40 to 45 days before the first flow

Why procedure 42 is losing its appeal for non-EU people

The main attraction of customs procedure 42 was its administrative simplicity: no registration, no declaration, no permanent representative. This equation falls in 2026.From now on, a Chinese company that imports two containers per year at Anvers and ships them in France will pay as many administrative costs as a French SME.Many non-EU countries are switching to procedure 40 (classic import) coupled with reverse charge, which is easier to manage with a permanent RF.

What is customs procedure 42?

Mechanics: VAT exemption on import + immediate LIC

Customs procedure 42 is a procedure for releasing for consumption in the European Union accompanied by a immediate exemption from import VAT. Concretely, goods enter the EU through one Member State (Belgique, Pays-Bas, France, Allemagne most often) but their final destination is another Member State.VAT is not collected at the border: it becomes payable in the country of destination, where the final purchaser self-liquid this VAT in its local declaration.

The legal basis is article 291 III 4° du CGI (transposition of article 143-1-d of directive 2006/112/CE). The DAU must be marked “VAT exemption, article 291 III 4° du CGI”, and the following intra-community delivery is based on article 262 ter I du CGI.

The 3 cash flow and administrative advantages

• Cash: no VAT advance at the border, no refund request to submit, no friction on the BFR
• Customs simplicity: no NSTI procedure to open, the goods move freely to the State of destination
• Logistics optimization: customs clearance possible at the European port of entry (Anvers, Rotterdam, Le Havre) with direct delivery to the end customer, without intermediate tax detour

Conditions of validity of customs procedure 42 in 2026

The 4 cumulative conditions

French customs considers customs procedure 42 valid if — and only if — these four conditions are met at the time of importation:

1. The importer (or his permanent tax representative) is registered for VAT in the Member State of import
2. The importer communicates the intra-community VAT number of the purchaser in the Member State of destination
3. There intra-community delivery takes place immediately after import, without significant intermediate storage (the doctrine tolerates a short logistical transit, generally 48 hours)
4. There proof of transport to the Member State of destination is kept (CMR signed, consignment note, contract with the carrier)

Mandatory documents and information on the DAU

On the DAU (single administrative document), customs procedure 42 is reflected in several specific mentions: The importer must hold a valid EORI number, and goods must be classified with the correct combined nomenclature.

• Box 37: scheme code 42
• Box 8: contact details of the intra-community purchaser with their EU VAT number
• Special mention G6030 in the additional information section (Delta)
• Importer VAT number in format FR7+11 digits and acquirer number in the format FR2+11 digits in tax sections
• Reference to article 262 ter I of the CGI on the commercial invoice (exemption from intra-community delivery)

The official DAU filling guide is available on the DGDDI portal.

Case where customs procedure 42 is refused

Customs refuses or adjusts customs procedure 42 in several configurations:

• The buyer does not have a valid EU VAT number at the time of customs clearance (check VIES)
• Goods are stored for more than a few days in the country of entry before departure
• The recipient changes after import (break in the contractual chain)
• Importation is followed by processing or additional manufacturing on site
• The goods leave outside the EU after importation (case of re-export, which falls under other customs regimes)

procedure 42 or procedure 40: what alternative in 2026?

Comparison table

• Import VAT— customs procedure 42: exempt; procedure 40: due, self-liquidated on CA3
• Destination of goods— customs procedure 42: other Member State obligatorily; procedure 40: free (France, other EU, export)
• VAT status required— customs procedure 42: registration in the country of entry; procedure 40: FR registration + self-liquidation activated
• Cash flow impact— customs procedure 42: neutral (nothing to advance); procedure 40: neutral (simultaneous reverse charge line 03 + deduction line 20)
• Logistical flexibility— customs procedure 42: low (rapid EU exit obligatory); procedure 40: strong (storage and local resales possible)

When to prefer procedure 40

procedure 40 has become, since 2026, the default reflex for non-EU now compulsory registration. It offers the same cash neutrality (import VAT is self-liquidated on CA3 line 03 and deducted simultaneously on line 20), without the constraint of immediate intra-community delivery.Choose procedure 40 if you store in France, if you resell to French customers, or if your logistics flows are irregular.

customs procedure 42 for companies established in the EU

Scenario 1: import in Belgique, delivery in France

A French company imports a textile cargo from États-Unis. Customs clearance takes place at Anvers, but the goods are destined for a warehouse located in the Paris region. The Belgian freight forwarder carries out the import under customs procedure 42 on behalf of the French customer.French society self-liquidates intra-community acquisition VAT on its CA3 line 03 upon receipt. If its EU introductions exceed€460,000per year, a declaration EMEBI (ex-DEB) under regime 11 becomes mandatory. The Incoterms rules used between the parties will determine who controls the import formalities.

Scenario 2: import into Belgique, sale to Poland

Same pattern, but this time the final recipient is a Polish buyer. The French company remains the importer of the file at Anvers, issues an intra-community invoice with its FR number and that of the PL buyer, then ensures the declarations: dispatch on the Belgian side (shipped intra-community delivery), Polish side introduction (intra-community acquisition received by the buyer). Polish buyer self-liquidates VAT in Poland.

customs procedure 42 for companies not established in the EU

The new obligation since 2026: VAT registration + permanent RF

An American, British or Swiss company that wants to import into France to deliver to a German customer must now:

1. Get a number EORI specific to the company
2. Request a French VAT number (40 to 45 days of instruction at the Foreign Business Tax Service, SIEE)
3. Designate atax representative in Franceapproved (mandatory for countries without mutual recovery assistance agreement with France)
4. Deposit each month or quarter a CA3 declaration tracing incoming and outgoing flows

Once this base is in place, the company uses customs procedure 42 under the same conditions as an EU company. Cash flow remains neutral, but the annual administrative cost is generally between €2,500 and €6,000 depending on the volume of flows and the number of EU countries of destination.

The role of the international agent (article 289 A bis of the CGI)

Decree No. 2025-153 of February 18, 2025 introduced a new regime of international agent (article 289 A bis of the CGI). This mechanism allows a freight forwarder or logistician to take charge of certain VAT obligations on behalf of a third-party client, but it does not cover procedure 42: the international agent cannot replace the VAT registration of the importer. This is a useful route for B2C direct sales or some remote sales, not for 42 flows.

Risks and sanctions in the event of non-compliance

VAT adjustment + late payment interest

In the event of incorrect use of customs procedure 42, the check results in a VAT reminder equivalent to the20%of the CIF (customs value plus duties) plus interest on late payment 0.20% per month, plus a penalty of 5% to 40% depending on the qualification (error, bad faith, fraudulent maneuver). The recovery time is 3 years on the DGFiP side and 5 years on the DGDDI side.

Recurring customs controls

The DGDDI is particularly targeting customs procedure 42 since 2023: proof of transport, VIES consistency, time between import and intra-community delivery, verification of final recipients. The most frequent adjustments concern the absence of CMR signed at destination or an inactive VIES number at the time of importation. Keep all documents for at least 6 years to cover the maximum recovery time. See how importing goods in France works.