KEY ADVICE FOR SEAFOOD EXPORTERS ON MODIFICATION TO REGIME 42

Key advice for seafood exporters on modification to Regime 42. 2026 will see an operational change to Regime 42. Regulatory Affairs Advisor Mat Noakes explains what this means for UK seafood exporters.

What is being changed and who will it effect?

From 1 January 2026, France will introduce a key modification to the operation of Regime 42 (Customs Procedure Code 4200), which has been widely used by UK exporters to move goods into the EU via France without needing a French VAT registration.

Under the current system, many UK exporters rely on a French fiscal representative’s VAT number to clear goods under Regime 42, deferring VAT when the goods are subsequently moved to another EU member state.

Under the new French rules, this fiscal representation model for non-EU businesses will be abolished. Regime 42 itself will continue to exist but will only be available to importers who are established or VAT-registered within the EU. This means UK exporters will no longer be able to use a third party’s French VAT number for clearance under Regime 42.

In practice, this change removes the ability for UK exporters to act as the importer of record in France under the previous ‘limited representation’ arrangement. To continue importing under Regime 42, the business responsible for the import declaration must hold its own French VAT registration and EORI number or be an EU-based importer.

What this means for UK seafood exporters

Given that many UK seafood exporters currently offer Delivered Duty Paid (DDP) terms via France and use Regime 42 to avoid upfront VAT registration in France, the changes will have these implications:

Loss of fiscal representation route: UK exporters who currently rely on French fiscal representatives to clear seafood consignments under Regime 42 will no longer be able to do so. Only importers established in the EU or registered for VAT in France will be permitted to use the regime.

Need for French VAT/EORI registration: Businesses that wish to maintain DDP terms (where the exporter remains responsible for customs and VAT) must register directly for French VAT and obtain a French EORI number. This will allow them to act as the importer of record and continue to move goods under Regime 42 without disruption. This could create an administrative burden, added costs, and compliance risk for exporters.

Change of incoterms: Exporters who prefer not to register in France will need to amend their Incoterms to Delivered at Place (DAP) or similar, transferring responsibility for import clearance, VAT and duties to their EU customer. In this case, Regime 42 could still apply, but only if the buyer qualifies as the importer under EU rules.

Commercial considerations: Each exporter will need to assess which approach is most viable. High-volume seafood exporters, particularly those with regular consignments into the EU, may find French VAT registration worthwhile. Smaller or occasional exporters might instead opt to change their delivery terms to reduce administrative burden.

In summary

Regime 42 is not being abolished, but the way UK exporters access it is changing fundamentally. From January 2026, only businesses established or VAT-registered within the EU will be able to use the procedure. UK seafood exporters should therefore decide whether to register in France or adjust their trading terms well in advance to ensure continuity of supply and compliance with EU customs requirements.

It is strongly advised that you consult your customs agent/freight forwarder regarding these upcoming changes to the use of Regime 42.

Source

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