Regime 42, barcode and smart border clearance explained

In haulier slang, barcode, regime 42 and smart border often mean the same thing: crossing the French smart border at the UK frontier. The barcode is the code from the French customs system, today the mandatory logistics envelope, ELO. Regime 42, in turn, is a customs and VAT procedure, an import into the EU with deferred VAT. We run all of it for you, from documents to the green lane at the border.

Where the name barcode comes from

After Brexit, France launched the smart border. Customs declarations are filed before the truck arrives, and the system links them into one barcode tied to the vehicle registration. The driver shows the barcode when boarding the ferry or the Channel Tunnel, and French customs decides in advance whether the truck goes to the green lane, a drive-through, or the orange lane, a control. That is why the trade talks about barcode clearance. UK forwarders use the name for customs regimes 40 and 42, because those generate the barcode instead of a full T1 transit.

ELO (Enveloppe Logistique Obligatoire, the obligatory logistics envelope) is a French customs digital envelope that groups into one barcode every reference needed to cross the smart border: goods data, safety and security, and customs formalities. According to French customs (douane.gouv.fr) it is mandatory from 20 April 2026 on the France to United Kingdom crossing (Calais, Dunkerque, the Channel Tunnel terminal at Coquelles), for RoRo traffic, empty trucks included. It does not replace the UK GMR.

How regime 40 differs from regime 42

These are two EU import procedures, treated differently for VAT.

Regime 40, release for free circulation in the country of entry, for example France, with VAT accounted there.
Regime 42, import into one EU country combined at once with an intra-community supply to another EU country. Import VAT is exempt, and the buyer accounts for the tax in the country of destination.

Procedure 42 has hard conditions: the supply to the other EU country must follow immediately, with no storage or processing, the importer must hold a VAT number in the country of declaration, and you must give the buyer VAT number and hold proof of dispatch. Without the full set of documents the VAT exemption does not apply.

What changes in 2026

Two important changes. From 20 April 2026 the ELO envelope is mandatory, and a truck without it may be refused boarding on the ferry or shuttle. The second change is fiscal: from 1 January 2026 one-off fiscal representation for procedure 42 ends, so non-EU companies, UK firms included, need full French VAT registration and an accredited fiscal representative. We plan this ahead so it does not catch you at the border.

How we run it

We handle the smart border, the ELO envelope and procedures 40 or 42 as part of transport, not a separate problem at the end of the route. We file the declarations, make sure the barcode is complete and the truck reaches the green lane, and we say plainly who supplies which documents. A mistake here means the orange lane, a hold and cost, sometimes a stoppage at the consignee. We treat the client goods as our own.

See customs clearance, transport to the United Kingdom and contact.

Sources

Frequently asked questions

Does the ELO envelope replace the British GMR number?

No. The ELO is the mandatory logistics envelope of French customs on the crossing between France and the United Kingdom, while the GMR remains a separate requirement of the British GVMS system. According to French customs the ELO applies from 20 April 2026 at Calais, Dunkirk and the Eurotunnel terminal at Coquelles, for RoRo traffic, including empty vehicles. For the crossing you need both.

What conditions have to be met to use procedure 42?

The goods must move straight on to another EU country, with no storage or processing on the way. The importer needs a VAT number in the country of declaration, the declaration must quote the consignee VAT number, and the dispatch has to be documented. Without this full set of proofs the import VAT exemption does not apply. From 1 January 2026 companies from outside the EU, including British ones, also need full VAT registration in France and an accredited fiscal representative.

What does the orange lane mean on the French smart border?

Being sent for inspection. The French customs system assigns the vehicle to a lane in advance: green means driving through without stopping, orange means a check of documents or goods. The orange lane means a stop and a cost, sometimes a standstill at the consignee. Vehicles usually end up there through an incomplete barcode or an error in the declarations, so we make sure the full set of references is ready before the truck arrives.