Before July 8^th ,2019 the EU regulations contained a transition period authorizing an exporter to be be located outside the European Union. On July 8th, 2019 the European authorities have put an end to this transition period.

The countries are now implementing local regulations to prevent non-EU companies to be considered as “exporters”.

Here are the conditions to be considered as a valid “exporter” according to the EU regulations:

• The exporter must either be a private individual who carries goods in his personal baggage, or any entity who
• Is established in the Union customs territory
• Has the power to determine and has determined that the goods are to be taken out of the customs territory of the European Union.

If an entity does not qualify to be an exporter, the business partners concerned must make contractual or business arrangements in order to establish who is the person responsible for taking the goods out of the customs territory of the European Union.

This entity responsible for taking the goods out of the customs territory must also be established in the European Union customs territory (example: a freight forwarder established in the Union Customs Territory).

In practice, this means that the entity appearing in the box n°2 (the exporter) of the exportation declaration cannot be an entity established outside the European Union anymore. This will have a consequence regarding the returned goods relief scheme where, to benefit from a VAT and duty exemption upon return, the entity appearing in the box n°2 of the exportation declaration must match the entity appearing in the box n°8 (recipient) of the importation declaration.

 

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