A smarter, compliant way to ship DDP-style into the EU
From 1 January 2026, the way UK exporters ship goods into Europe via France has changed.
Two Options for DDP-Style Exports from the UK to the EU – Both options allow UK exporters to retain a premium customer experience while remaining fully compliant with French and EU customs requirements and Simarco provides both:
| OPTION 1: UK Exporter Registers for French VAT (DDP Regime 40) |
| The closest equivalent to the traditional DDP Regime 42 model (pre-1 January 2026) Registering for French VAT allows UK businesses to: Become the Importer of Record (IoR) in France Import goods under their own company name Maintain full control of the EU supply chain Ensure duties and taxes are billed back to the UK exporter Deliver goods to EU consignees under a frictionless, DDP-style model Ship seamlessly across all EU Member States This model is ideal for: High-volume EU exporters Businesses with multi-country distribution UK companies that want full oversight of their EU operation Simarco and our French fiscal partners manage the entire process, from VAT registration to ongoing filings and customs setup. |
| OPTION 2: EU Buyer as Importer of Record (DAP Regime 42) |
| A flexible alternative for exporters with smaller or occasional EU volumes In this model, the EU buyer becomes the Importer of Record and authorises our French customs partners via Power of Attorney (PoA). Simarco manages the customs process on your behalf. Benefits include: Goods still clear efficiently at the French border Duties can still be billed back to you as the UK shipper Your EU buyer receives full support from our fiscal partners No requirement for the UK exporter to register for French VAT A streamlined delivery experience for the consignee This option suits: Exporters with smaller EU shipment volumes Businesses serving a limited number of EU customers Shipments where the buyer is comfortable taking on import responsibility |
Ensure your Export Commercial Invoices are correct
To support compliant French imports under both models, UK exporters must ensure their export commercial invoice includes the correct data for customs purposes.
We provide downloadable invoice templates for both options:
- French VAT Model Invoice (Exporter as IoR) (DDP Regime 40)
- Buyer-as-Importer Model Invoice (DAP Regime 42)
These templates clearly highlight the mandatory fields French customs require.
Download our example export commercial invoices:
For further information, please contact your usual Simarco representative