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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.


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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

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