3 December, 2020

Customs exporter: reminder of new regulations

CUSTOMS

In France, the new definition of the exporter in the customs sense came into effect on 1 October 2020: a reminder of the consequences of...

The new definition ofexporter in the customs sense has entered into force in Francee 1 October 2020 (cf. Exporter in the customs sense: new regulatory definition on 01/10/2020).

As a reminder:

This new definition is no longer linked to Incoterms®These may be used, even if they can guide the decisions to be taken.
Theexport customs declaration is covered by the definition « Customs » the exporter, different from the definition « tax » the exporter.
In the context oftriangular operations (cross-trading), according to the declared customs exporter,on VAT No of the original buyer or sellermust be included in box 44 of the AUD.

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Source(s): DGDDI

Editor(s): D. GRAS

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