Any company carrying out import or export operations with the European Union must hold an EORI number. AFC handles obtaining this number as part of your fiscal file.
When goods are imported into France, the VAT due on import can be deferred directly onto your VAT return (CA3) through the ATVAIImport VAT self-assessment: deferring the VAT due on import onto the VAT return, instead of paying it upfront at customs. Learn more → mechanism, rather than being advanced at customs. Two fields identify the parties concerned on the declaration: code FR7 (the importer's VAT number, which triggers the mechanism) and code FR3 (the fiscal representative's French intra-community VAT number, purely informational).
Important: AFC handles the fiscal side of your operations (EORI, ATVAI, VAT) and checks the consistency of documents forwarded by your freight forwarder or customs broker, but does not file the customs declarations themselves (transit, clearance) — this remains your logistics provider's responsibility.
Are you affected?
- Company carrying out import or export operations with the European Union
- Imports giving rise to import VAT (ATVAI)
- Intra-community acquisitions or supplies of goods
FR3 and FR7 codes on your declaration
| Code | Identifies | Belongs to |
|---|---|---|
| FR7 | VAT number of the person liable for import VAT | The client (importer) |
| FR3 | French intra-community VAT number | The fiscal representative |
Customs procedure 42: importing VAT-free into another Member State
Customs procedure 42A customs regime allowing an importer to bring goods into France VAT-free, provided they are immediately onward-supplied to another EU Member State, with VAT then self-assessed by the final buyer. Learn more → allows a company to import goods into France without advancing import VAT, provided those goods are immediately onward-supplied to another EU Member State. VAT is then only due in the country of final destination, where it is self-assessed by the buyer.
In practice, this regime avoids a double cash-flow burden: without it, the company would advance French import VAT, then need to reclaim it, before charging VAT again in the destination country. Procedure 42 lets the operation be handled purely as the intra-community supply that follows the import.
Conditions to meet: a valid French VAT number (or an accredited fiscal representative/tax agent to obtain one), a valid VAT number in the destination country, and proof of the goods' actual transport out of France to that other Member State — this proof of transport is regularly checked by the authorities.
What changed on 1 January 2026: non-EU companies can no longer use procedure 42 with an occasional fiscal representative's VAT number — this simplified regime has been abolished. Standard registration, with an accredited fiscal representative or tax agent depending on the country of establishment, remains fully compatible with procedure 42.
The AFC advantage: we already hold a dedicated VAT number, ready to use for your procedure 42 operations — no need to wait for a new French VAT number before you can start importing. Your first operations can begin quickly, while your own registration, if required, proceeds in parallel.
Intra-EU movements: EMEBI, Intrastat, supplies and acquisitions
France's EMEBI filing (formerly known as the DEB) covers the same statistical obligation on intra-EU trade in goods that is known as Intrastat elsewhere in the EU and by English-speaking contacts. We handle this in one place, alongside the two flows: an intra-community acquisition (a purchase from another Member State) and an intra-community supply (an exempt sale to another Member State, subject to conditions).
How we proceed
Obtaining your EORI number
Handling the application as part of your fiscal file.
Integrating ATVAI
Bringing import VAT self-assessment into your CA3 filing.
FR3/FR7 verification
Checking the consistency of documents forwarded by your freight forwarder — presence and accuracy of the FR7 number.
EMEBI filings
Tracking intra-EU movements — acquisitions, supplies — via the EMEBI/Intrastat filing.
Frequently Asked Questions
What is an EORI number and how do I obtain one?
EORI is a unique identification number, mandatory for any company carrying out import or export operations with the European Union. AFC handles obtaining it as part of your fiscal file.
Does AFC file customs declarations?
No. AFC handles the fiscal side (EORI, ATVAI, VAT) and checks the consistency of documents forwarded by your freight forwarder or customs broker, but does not file the customs declarations themselves (transit, clearance).
What is EMEBI and how does it differ from the former DEB?
EMEBI replaced the DEB (déclaration d'échange de biens) as the statistical obligation tracking goods movements between EU Member States. It is known as Intrastat elsewhere in the EU and by English-speaking contacts.
What is the difference between an intra-community acquisition and supply?
An intra-community acquisition is the purchase of goods from another EU Member State. An intra-community supply is the sale of goods to another Member State, exempt from VAT subject to conditions (a valid VAT number for the buyer, proof of transport).
What is customs procedure 42 and how does it work?
Procedure 42 allows goods to be imported into France VAT-free, provided they are immediately onward-supplied to another EU Member State. VAT is then self-assessed by the final buyer in the destination country, avoiding the need to advance and later reclaim French VAT. Since 1 January 2026, this regime is no longer accessible via an occasional fiscal representative — standard registration is required. AFC already holds a dedicated VAT number ready to use for this regime.