Simpex news

There has been a lot of mixed information circulating recently about Regime 42 and what it means for UK exporters and their supply chains from 1 January 2026.

Some have said Regime 42 is ending, but this is not the case. Previously, UK exporters could act as the importer of record in the EU using a VAT number and a fiscal representative, however, following several fraud cases and non-compliant use, the EU is making some changes putting emphasis on the importer needing to be directly in the EU.

For those that were exporting using a fiscal representative, you have 2 options in order to maintain using Regime 42:

Change from DDP (delivered duty paid) to DAP (delivered at place).
Obtain a signed Power Of Attorney (POA) from the EU importer authorising a French agent (such as Samphire Cargo) to use Regime 42 to process their customs declaration.

Obtain your own EU VAT number – this keeps Regime 42 available through a fiscal representative, but only with ‘Indirect Representation’. This comes with added costs, admin, and risk.

With in-group customs teams on both sides of the Channel, Simpex can help you adapt quickly to the changes, avoid costly delays, and ensure your supply chains remain compliant as the new rules take effect.

If you’re unsure how these changes might affect your business, talk to our team today