Application
exporter definitions

For many exporters so far still “undiscovered”, the definition of the customs exporter according to the Union Customs Code has changed: Since fall 2019, the German customs administration has also reacted to these changes in EU law by adapting the corresponding service instruction and making the new exporter definition binding in its application for German exporters and explaining it.

Significant changes consist of the definition of “authority to transfer” and the agency relationships (particularly in the case of series and triangular transactions) involving non-EU business partners. This can now result in different exporters (under customs and foreign trade law).

The aim of the seminar is to explain to the participants the changes and practical effects of the exporter under customs law, the differences to the (unchanged) exporter under foreign trade law and the practical implementation in the design of export processes.