The Spanish Customs Authorities have announced that the EORI number of non-EU companies may not be stated as the “exporter” of goods in Box 2 of the export declaration after 4 November 2020. Otherwise, the Export SAD declaration will not be admitted.
So, it is a good momentum to check which of the entities in a supply chain acts (and can act) as exporter of record and fulfills the requirements of the Article 1 (19) UCC DA and so, appear into box 2 of the Export SAD declaration
More information: agenciatributaria
Contribution by Ignacio Hinojo Albiñana