NETHERLANDS: Dutch Customs publishes FAQ on the implementation of the new exporter definition

Sep 16, 2020 | VAT Updates

VAT Updates Europe

New Exporter Definition FAQ

In light of the upcoming implementation of the new exporter definition per 1 October 2020, Dutch Customs published a FAQ on the website answering the most important questions. The FAQ explains – amongst others – the reasons for the implementation of the new definition and confirms that the new definition of exporter is not applicable for re-export. You can consult the FAQ via the following link: https://bit.ly/2EaL0xy

Definition of Exporter:

  1. a private individual who is carrying goods which are about to leave the customs territory of the Union, when these goods form part of his personal luggage
  2. in other cases, when point 1 does not apply:
  1. a person established in the customs territory of the Union who has the power to decide and has decided that the goods will leave that customs territory
  2. where point 2.1 does not apply, any person established in the customs territory of the Union who is a party to the agreement under which goods are to leave that customs territory

The consequence of this definition is that the exporter, as included in the export declaration, must in principle be established in the EU.

Sources – Belastingdienst.nl / Kneppelhout.com

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