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Amendments related to the definition of the exporter

By way of introduction, Regulation no. 2446/2015 has brought certain amendments to Regulation 952/2013 of the European Parliament and the Council regarding the Union Customs Code. Included in these amendments is a modification of the definition of the term ‘exporter’. The modification involves introduction of a specific condition regarding being established within the customs territory of the EU.

Source: BDO