What is Regime 40?
Regime 40 is the customs clearance procedure used for imports to France when goods enter from outside the European Union and are placed under free circulation in France.
Any customs duty that applies is settled and import VAT is reported according to French VAT rules. Once the customs formalities are completed, the goods can freely circulate in the European Union.
In what situation is Regime 40 used?
Regime 40 is used for:
- Final destination of the goods is France
- The importer is established or registered for VAT in France
- The imported goods are intended for resale, marketing, manufacture or business usage in France
- The individual moving from outside EU with their personal goods and are moving to France or have a home or second home in France
Some examples of typical imports are commercial shipments or Personal goods imported by road, sea or air from the UK, India, China, US, and other non-EU countries.
RENSAT can manage the Regime 40 import declaration in France, ensuring the required customs information and documentation are prepared correctly before arrival. Our Calais-based team can coordinate the declaration with the relevant ELO and ENS requirements, helping minimise delays at the French border.
We also support businesses with customs classification, duty calculations and compliance requirements throughout the import process.
Key Requirements for Regime 40 Customs Clearance
To ensure smooth customs clearance in France, businesses must meet the following requirements:
1. Complete Import Declaration (IM4/H1)
The import declaration must include:
- HS commodity codes
- Customs value
- Country of origin
- Incoterms
- Transport details
- Invoice value
- Customs procedure code (CPC)
2. Duties and VAT Handling
- Customs duties must be paid upfront
- Import VAT must be correctly declared and allocated
3. Supporting Documents
- Commercial invoice
- Packing list
- Proof of origin, e.g., a statement on preferential origin if applicable
- Licenses/certificates (chemicals, machinery, agri-food, etc.)
- Compliance documentation (testing evidence, product certificates, CE marking) if applicable
4. ICS2 ENS Filing (Security Declaration)
Before goods enter the EU, an Entry Summary Declaration (ENS) must be submitted under ICS2.
Incorrect or missing ENS data can result in customs delays in France at the border.
5. ELO (EnveloppeLogistiqueObligatoire)
From 2026, France requires a digital logistics envelope (ELO) that includes:
- Vehicle registration
- Container/trailer details
- Import/export/transit references (MRN)
- ICS2 filing data (imports/transits)
Any discrepancy may provoke disruption of the borders.
Smart Border (Frontière Intelligente)
As the cargo moves from the United Kingdom to France via the channel, the French Smart Border System (Frontière Intelligente) matches the movement of the vehicle with the customs declaration prior to leaving the UK. In case of Regime 40 import, the French import declaration is matched with the appropriate reference numbers of ELO and ENS. ELO refers to Enveloppe Logistique Obligatoire while ENS stands for Entry Summary Declaration.
Preparing and correctly linking these declarations before the vehicle reaches Calais or Dunkirk helps reduce customs queries, avoid unnecessary stops and keep the crossing process moving smoothly.
How Regime 40 Works (Step-by-Step Process)
Step 1: Import Declaration France Filing
A customs broker files the Regime 40 filing with Delta IE.
Step 2: Customs Checks
French customs may conduct:
- Documentary checks
- Origin verification
- Compliance inspections
- Physical checks
Step 3: Duties & VAT Calculation
Duties and VAT are computed by Customs. Payment is made upfront at the time import or deferred.
Step 4: Release into Free Circulation
After clearance, it is possible to supply goods anywhere in the EU without further customs procedures.
RENSAT’s Case Study:
Securing Preferential Origin Under the UK–EU Trade Agreement
Client
Leading European Supermarket (Client name withheld for confidentiality)
Project
A UK manufacturer was commissioned to build a touring prefabricated brand activation space for use at promotional events across France. The structure consisted of modified shipping containers, steel beams, timber decking, and pergolas.
The Challenge
The exporter had sourced materials from multiple suppliers and could not confirm the origin of every component. Without qualifying for preferential origin under the UK–EU Trade and Cooperation Agreement (TCA), the customer faced approximately £10,000 in import duty.
Our Solution
RENSAT reviewed the product design, manufacturing process, and supporting documentation in collaboration with the fabricator and design team. We established that the finished product met the Rules of Origin through:
- Change in Tariff Classification of the final product.
- Substantial processing in the UK, transforming the non-originating materials into a newly finished product.
- We then helped prepare an enhanced origin statement to support the preferential duty claim.
The Result
The shipment was successfully cleared in France under Regime 40, with preferential origin claimed under the UK–EU Trade and Cooperation Agreement. This allowed the customer to avoid approximately £10,000 in import duty while ensuring the import was completed in compliance with French customs requirements.
Common Regime 40 Issues (Why Shipments Get Delayed)
Many businesses face delays due to:
- Incorrect or absent HS codes
- Incorrect customs value including undervaluation
- Incomplete invoices
- Absence of product certificates
- ICS2 or ELO data mismatches
- Incorrect origin evidence
- VAT/duty calculation errors
- Transport updates that are not captured in documentation
- Preferences not applied correctly
Even small mistakes can result in inspections, re-declarations, penalties and customs delays in France.
Best Practices to Avoid Customs Delays in France
To ensure smooth import clearance:
- Use accurate and detailed product descriptions
- Verify HS codes and origin before shipping
- Ensure all documents are complete and consistent
- Match ICS2 data with customs declarations
- Work with an experienced customs clearance partner
How RENSAT Supports Regime 40 Compliance
At RENSAT, your customs broker in France we help businesses manage customs clearance in France with full compliance and efficiency. Ports we majorly cover in France are Calais, Dunkirk, Dieppe, Caen and Cherbourg.
Our services include:
- Regime 40 customs import declaration filing
- HS code classification and validation
- ICS2 and ELO data coordination
- Document verification and compliance support
- VAT and duty advisory
- Real-time issue resolution at borders
This ensures faster clearance, fewer delays, and reduced compliance risks.
Conclusion
Increased and complete digital integration (Delta IE, ICS2, and ELO) requires accuracy in statements. RENSAT assists UK exporters, EU importers, and logistics operators to operate Regime 40, so that it complies, does not cause any delays at the border, and facilitates easy EU trade through France.
FAQs
What is Regime 40 in France?
Regime 40 is a customs procedure used to import goods into the EU and release them into free circulation.
Do you need a VAT number in France for Regime 40?
Yes, importers typically need a French VAT number (starting with “FR”) to complete customs clearance under Regime 40. Personal imports are allowed without French VAT number if the importer has a valid address in France.
What should be included in Regime 40 clearance?
Some of the common documents are a commercial invoice, a packing list with proper HS codes, and proof of origin (where applicable). Some goods may require certificates, licences, and documentation of compliance (conformity certificates, etc.)
Why do shipments get delayed in French customs?
Delays are usually caused by incorrect documentation, HS codes, or mismatched ICS2/ELO data.
How can RENSAT help you with Regime 40?
RENSAT facilitates businesses in the total import clearance, Regime 40 declaration, HS codes, document verification, and harmonising the ICS2 and ELO data to minimise disruption and delays.