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Exporting goods out of the European Union – who can be exporter for customs purposes?

Since the Union Customs Code’s implementation in 2016, the definition of ‘exporter’ has been the source of interpretation uncertainties.

The rules stipulate that acting as exporter on a customs declaration requires establishment in the Union’s customs territory. This implies that a non-EU established company cannot act as exporter. Most Member States adopted transitional rules to enable non-EU established companies to act as exporter. Across all Member States however, these transitional rules are at an end, meaning that under no circumstances can a non-EU established company be an exporter for customs purposes.

Source  Deloitte

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