27 Aug Implementation definition exporter
Implementation definition exporter
New date implementation of new exporter definition
At this time it is still permitted for exporters to be established outside the European Union (EU). However, the Dutch Customs authorities have recently issued a statement that the term of new exporter definition postponement will end on 31 December 2020. This means that from January 1st 2021, non-EU companies will no longer be able to act as an exporter and no longer be listed as an exporter in box 2 of the export declaration in the Netherlands.
Consequences Exporter established in Union
According to the change, as stated in the declaration, exporters should be established in the European Union. This means that non-EU companies will no longer be able to act as an exporter. Moreover, it is no longer possible to make an export declaration with an indirect representation where the exporter is established outside the EU. An exception here are the non-Union goods intended for re-export.
There are possibilities to appoint someone, such as a transporter, logistics service provider or supplier within the EU, to act as an exporter. The following options may apply:
- EXW shipping, whereby the buyer of the shipment takes care of the export, is changed to FCA. This means the seller must ensure that the export documents are correctly formatted.
- It is possible to use a Benedict statement (ask Customer Service for more information).
- Through a subsidiary established within the EU.
- Via parties such as a shipbroker, fulfillment center or carrier (however, they will not take the risks for this).
- Logistics service providers (will not often take on this role).
There may be uncertainty about certain liabilities, partly due to VAT rules and dual-use goods. Our trade association has requested the Customs to contact the Ministry of Foreign Affairs to obtain a guideline for the interpretation of the dual-use provisions.
You should be aware of the financial risks, such as:
- Penalty amounts
- Loss of profit due to the risk of losing the AEO status
- Negative publicity
- Business shutdown
- Criminal sanctions for an economic crime
If you require more background information or assistance with your declaration or need advice, please contact one of the consultants at SGS Maco. We are happy to help.