While many Swiss, UK or Norwegian companies for instance used to export goods out of their stocks located in the EU, this is now compromised by the entry into application of a restrictive disposition of the Union Customs Code (UCC).
Actually, it has been a few years since we know, as per the first UCC version of exporter definition from a customs standpoint, that this should happen.
COMMISSION DELEGATED REGULATION (EU) 2015/2446 of 28 July 2015 mentions in its article 1 “definitions”, para 19 :
‘exporter’ means
(a) the person established in the customs territory of the Union who, at the time when the declaration is accepted, holds the contract with the consignee in the third country and has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union,
(b) the private individual carrying the goods to be exported where these goods are contained in the private individual’s personal baggage,
(c) in other cases, the person established in the customs territory of the Union who has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union.
3 years later, the exporter definition was amended as follows by means of COMMISSION DELEGATED REGULATION (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 :
‘exporter’ means:
(a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage;
(b) in other cases, where (a) does not apply:
(i) a person established in the customs territory of the Union, who has the power to determine and has determined that the goods are to be taken out of that customs territory;
(ii) where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory.
Finally, in July 2019 The EU Commission published an Annex A of the Exporter definition from a UCC standpoint.
It clarified that in accordance with Article 1 (19) (a) UCC DA an exporter is a private individual
who carries the goods to be taken out of the customs territory of the EU in his personal baggage.
In accordance with Article 1 (19) (b) (i) UCC DA, in case the exporter is not a private individual who carries the goods in his personal baggage, it is any person who is:
- established in the customs territory of the EU, and
- has the power to determine and actually,
- has effectively determined that the goods are to be taken out of the customs territory of the EU.
In accordance with Article 1 (19) (b) (ii) UCC DA, where the two paragraphs above
do not apply, the exporter is a contracting party established in the customs territory
of the EU pursuant to the contract under which the goods are to be taken out of the
customs territory of the EU.
When a person qualifies to be an exporter, his EORI number has to be provided in
Box 2 (D.E. 3/2 Exporter identification Nº) of the customs export declaration.
Now, if a person does not qualify to be an exporter (such as e.g. a non-EU established company), 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 EU.
WHAT IF BUYER AND SELLER OF AN EXPORT AGREEMENT CAN’T AGREE ON WHO IS GOING TO BECOME EU ESTABLISHED IN ORDER TO BECOME AN ANTHORIZED EXPORTER ?
WHAT IF A NON-EU COMPANY IS EXPORTING ITS OWN GOODS OUT OF THE EU ?
Contact ThirdExporter so we can assist you and become that EU established exporter of records for your account!
If you are in a trouble situation with customs, we can unlock the situation and make sure your export can take place within 48h !