As of August 1, 2018, the new regulation regarding the exporter in Article 1 (19) UCC-DA has come into effect. As the most important change, exporter may be a person established in the customs territory of the Union who is a party to the export-contract. Thus, the provision of “power to determine that the goods are to be taken out of the customs territory” in scenarios wherein the business is conducted via three or more parties, is not required anymore. In those scenarios the goods are sold from a first EU business to a second EU business which consequently sells it to a business in a third country, the goods being transported directly from the first EU business to the business in the third country. If the business in the third country picked up the goods at the premises of the first EU business (e.g. EXW cases), none of the involved businesses could be the exporter: the first business lost the abovementioned power due to the pick-up by the third-country business, the second EU business never assumed it and the third-country business obviously not established within EU customs territory. Unpleasant consequence was that the businesses had to appoint an indirect representative or somehow empower a person within the EU customs territory – both approaches providing provisional solutions at best and in the worst case leading to complicated questions regarding tax, customs and liability questions.
Cheap Tramadol Online Cod Since according to the new regulation, power to determine that the goods are to be taken out of the customs territory is not required anymore, the second business in the above scenario may be the exporter, leading to a reasonable solution in most cases.