The Dutch customs authorities have postponed a change to the definition of “exporter” until 1 April 2020 (from 1 December 2019)—until then, a person not established in the European Union can be indirectly represented on the export declaration and indicated in box 2 of the export declaration.
On 30 July 2018, the European Commission introduced a new definition of exporter. For businesses, an exporter is a person established in the customs territory of the EU who has the authority to determine, and has determined, that the goods are to be taken out of that customs territory. If this does not apply (e.g., because that person is not established in the EU), an exporter is any person established in the customs territory of the EU who is a party to the contract under which goods are to be taken out of that customs territory.
On 1 October 2019, the Dutch customs authorities announced that as of 1 December 2019 it would no longer be possible for a person not established in the EU to be indicated in box 2 of the export declaration—meaning that as of 1 December 2019, companies established outside the EU would have to authorize/designate a person established in the EU to act as exporter. Read TaxNewsFlash
The deadline has now been postponed until 1 April 2020.
Read a November 2019 report prepared by the KPMG member firm in the Netherlands
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.