Eng
UK exporters using Delivery Duty Paid (DDP) shipments to the EU will face stricter compliance requirements from 1 January, particularly for goods routed through France, following changes confirmed by French tax authorities.
Under the new rules, exporters will no longer be able to ship goods into the EU under DDP terms unless the importer of record is established in the EU. In practice, this means that UK-based companies must either hold a French VAT number or ensure that an EU-established entity acts as the importer of record for shipments entering via France.
The change targets the importer-of-record arrangements commonly used in DDP shipments, where UK exporters have continued to assume responsibility for customs clearance and VAT despite being established outside the EU.
French authorities have clarified that this approach will no longer be accepted. Without an EU establishment or French VAT registration, UK exporters risk customs clearance issues, delays, or refusal of entry for affected shipments.
The tightening of enforcement is expected to have a particular impact on UK–EU flows transiting through France, even where the final delivery destination is another EU member state.
Source: trans.info