French Customs Rules have changed
Other Freight Forwarders Are Walking Away. We’re Not.
If you’re a UK business shipping goods into the EU via Calais, you’ve probably already heard that France changed its customs rules at the start of 2026. What you may not have heard yet is that a growing number of freight forwarders are quietly dropping this service – leaving UK exporters scrambling for a solution.
Crossborder Logistics is still here. And we can help.
What changed – and why it matters
Two significant regulatory changes are now in force, and between them they have reshaped the compliance picture for any UK business using France as its EU entry point.
Change 1: Regime 42 is gone for UK businesses (from 1 January 2026)
From 1 January 2026, France abolished Regime 42 (Customs Procedure Code 4200) for non-EU companies, ending the arrangement that allowed UK businesses to route goods into the EU through France without paying import VAT upfront.
For years, Regime 42 allowed goods to enter through France without import VAT being charged, as long as they were immediately shipped to another EU member state where VAT was accounted for under the reverse charge mechanism. In short, it kept cash flowing and kept paperwork manageable.
UK businesses can no longer use a third party’s French VAT number for customs declarations under Regime 42. Those wishing to continue importing goods into France under a DDP Incoterm must now register directly with the French tax authorities to obtain a French VAT number and file their own French VAT returns.
The good news is that France does operate an automatic reverse charge on import VAT, similar to the UK’s postponed VAT accounting scheme, which means VAT due on importation can be deferred and paid via the VAT return rather than upfront at the border.
Change 2: ELO is now mandatory for all UK-France Smart Border crossings (from 20 April 2026)
Since 20 April 2026, transport units using UK-France Smart Border routes must present an ELO at check-in. This applies to imports, exports and transit movements, and includes loaded and empty trucks. ELO is a French Customs digital envelope that groups the information needed for a Smart Border crossing under one barcode, bringing together goods information, safety and security requirements, and customs formalities for the movement.
In plain terms: if your freight is moving through Calais or the Eurotunnel, your carrier needs a valid ELO or it will not board.
Why some providers are stepping back
The combined weight of these changes – French VAT registration, revised customs procedures and ELO compliance – has made this route considerably more complex to manage. Some freight forwarders have decided it is no longer worth their while, leaving their customers without a clear path forward.
That is not our position.
We have built the capability to manage UK shipments into the EU via Calais under the new framework. That means handling the customs documentation, ELO requirements and compliance obligations on your behalf, so your supply chain does not have to change direction just because the rules did.
If your current provider has told you they can no longer support your France-routed shipments, or if you are trying to work out your next step, we would like to talk. Get in touch with our team today and let us show you what a straightforward solution looks like.
