Scheme 42: end of one-time tax representation
Scheme 42 is a customs import arrangement allowing the suspension of VAT upon entry into France when the goods are immediately destined for another Member State of the European Union. It is highly valued by international operators and facilitates the management of VAT on imports from third countries through a simplified administrative procedure.
From 11 January 2026a major regulatory development will change this framework: the abolition of the ad hoc mechanism 289 A IIIwhich results in the disappearance of the One-time tax representation under Scheme 42. This measure puts an end to a practice allowing importers not established in the European Union to import into France without a French VAT number.
Scheme 42: what changes in practice from 2026
Before 2026
An importer not established in the EU may use Scheme 42 in France via a One-time tax representative. This allows him to import goods without having a French VAT number and then immediately route the products to another Member State.
After 11 January 2026
The punctual representation disappears. The non-EU importer will have to must obtain a VAT number in France to continue using Plan 42. Without registration, the operation cannot be carried out and the goods may be blocked or subject to additional checks.
As of that date, non-EU importers will therefore have to ensure that they VAT registration in France, as schemes based on a one-time representative will no longer be accepted. This requirement is accompanied by:Enhanced reporting obligations and an increased level of tax compliance, particularly with regard to the management of import VAT.
The removal of the punctual device will also have a significant organisational impact : Logistics, accounting and customs flows will now have to fully integrate the French VAT rules, putting an end to the administrative facilities traditionally associated with Scheme 42. Many operators will therefore have to consider the use of import agent or Permanent Representation, which involves additional costs and responsibilities.
In practice, importers will have to anticipate and adapt their import strategy to avoid delays, customs blockages or risk of recovery. This transition requires a new organisation for non-European operators using Scheme 42."