close
Share with your friends

Netherlands: Re-defined “exporter” rule postponed to 1 April 2020

Netherlands: Re-defined “exporter” rule postponed

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.

1000

Related content

Summary

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 logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in 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.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal