The French tax authorities have confirmed that non-EU businesses may continue to benefit from the Customs Procedure 42 limited tax representation until 31 December 2025. This extension means you can still appoint a ponctuel fiscal representative to handle imports into France without having to register for VAT there, giving you extra breathing room to plan your European operations.
What’s Changed?
Grace Period Extended
Initially set to expire on 30 June 2025, the option to use a limited tax representative under the Customs Procedure 42 has been pushed back by six months. You now have until 31 December 2025 to leverage this simplified arrangement.
How It Works
As a non-EU business, you can benefit from Customs Procedure 42 to import goods into France without having to pay import VAT at the border. Instead, VAT is exempt thanks to the intervention of your appointed one-off tax representative.
That’s where RM Boulanger comes in! Here’s how it works:
Your goods are imported into France from a non-EU country.
At customs clearance, Customs Procedure 42 is applied on your behalf.
This allows VAT to be imported.
The goods are then shipped onwards to another EU Member State.
RM Boulanger, as a one-off tax representative, takes over the import operation, which immediately results in no VAT being paid, a significant impact on your cash flow.
An Opportunity to Review Your European Operations
With this extension in place, now is a perfect moment to take stock of your entire cross-border setup. Whether you’re importing, distributing or selling across Europe, a quick review can help ensure your processes remain efficient, compliant and ready for whatever comes next.
How RMB Can Support You
RMB is ready to guide you through every element of your European supply chain and tax compliance:
Limited Tax Representation
We continue to act as your French fiscal representative under under limited Tax Representation.
EU-Wide Structuring
We support your operations across Europe with comprehensive services: VAT registration and compliance, eco contributions, excise duties, posting of workers, CBAM guidance and more. Our team ensures you stay aligned with regulatory requirements — efficiently and confidently.
Full VAT Registration & Compliance
If you outgrow the Customs Procedure 42, we can register you for VAT in France or any other Member State.
Tailored Advisory
Whatever your challenge — transactional, strategic or operational — RMB works alongside you to find the right solution. Backed by trusted partners in customs, transport and logistics, we provide integrated, end-to-end support designed to meet your needs.
Don’t wait until the last minute. Even with the extension to December 2025, this is the ideal time to optimise your
cross-border flows and prepare for the future.
Contact RMB today to discuss your Europe-wide VAT and customs strategy. Let’s make your cross-border operations smoother than ever.
