What is the customs clearance REGIME 42 ?

Procedure 42 is allowed if the declaration contains:

• the  VAT ID of the importer (under the code Y040) or their Limited Fiscal Representative (under the code Y042)
• the VAT ID of the receiver of goods from another member state (under the code Y041)
• evidence that the goods have left the EU Country of Import and will be send to another member state (a transport document or statement on the shipment of goods into another member state).
• On import, it should be clear that the goods are headed from one member state to another. This needs to be indicated on the documents accompanying the shipment (import invoices and transport documents).

The Advantages of Customs Procedure 42

• exemption from VAT payment when entering the EU, only customs duties are payable.

Responsibilities of the parties involved:

Importer

• valid EORI number and VAT ID
• authorisation for customs and tax representation to the freight forwarder
• the submission of additional documentation on the freight forwarder’s request
• must demand customs clearance under procedure 42 upon import
• the import invoice needs to make it clear where the package is heading and the final recipient
• the CMR document needs to make it clear where the package is heading and the final recipient completed 

Carrier

• correctly complete CMR showing where the package is heading and the final beneficiary
• the package must not be shipped or unloaded during the transit phase, but must be delivered to another member state
• must return the CMR to the freight forwarder with the confirmation of receipt of the final beneficiary.

 Freight forwarder

• checks the validity of the VAT and EORI numbers;
• prepares the import documentation, demands procedure 42 and the exemption of VAT payment;
• checks whether the accompanying documents include information that the package is heading to another member state.

Limited Tax Representative

• Checks the compliance of the transaction and submits the recapitulative statements to the customs and  tax authorities.

Don't hesitate to contact the TAX COMPANY for more information's about the customs clearance Regime 42 and  the designation of a Limited Fiscal Representative.

IMPORTANT : From the 01.01.2026 -UK companies can no more benefit from Regime 42 in France  through a Limited Fiscal Representative. UK companies will have the obligation te register for VAT.

TTC offers all UK companies that need to register for VAT in France , the Registration fee for all Registrations made before the 31.12.2025 and with an engagement of minimum 1 year with TTC .