France: Alternative proof to export at digital time!
The amendment of Article 74 of the General Tax Code at the end of 2019 could incorporate the concept of « dematerialization », making the use of proof of export possible « Digital » via computer software such as the Cargo Community System.
Any operator exporting goods (outside the EU) for sale HT must be able to proving the actual exit of the goods from Community territory. To this day, it is the Export declaration (ECS exit) which essentially serves as proof to the tax administration.
However, in the case of an EXW sale (see Incoterms® 2010), obtaining this document is made difficult by the fact that The exporter has no control over customs clearance.
Thus, alternative proof may act as proof of exit from the tax administration.
It is within this framework that a working group has been set up to incorporate the concept of « dematerialization » alternative evidence.
IMPORTANT: This amendment will initially have a national (France) and non-European scope. A generalisation throughout the Community would imply a Review of the Union Customs Code (CDU) on the subject, as well as the prior validation of all Member States' tax administrations... It's not for tomorrow!
Source(s): Customs Policy Committee (DASCE – 14/06/2019) | CDU – Definition of the exporter: a desired and expected flexibility!