Application of Customs Procedure 42 in France and its recent developments
Managing partner, lawyer, PARADIGMES, France
Published 22 Jan 2026
Country update
This article examines Customs Procedure 42 as a tool for optimising import VAT where goods are imported into one EU Member State but released for consumption in another. It focuses on recent regulatory changes in France, highlighting how these amendments affect the application of the procedure, particularly for non-EU established companies, and assesses the practical and compliance implications of the new approach.
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