VATLive > Blog > Worldwide > EU blocks off non-EU exporters

EU restricts non-EU exporters

  • Oct 14, 2019 | Richard Asquith

The Netherlands has become the latest EU member state to block non-EU Customs Union companies acting as the exporter of record. This follows the EU changing the definition of an exporter for customs from July 2018.

This change made it a requirement that any exporter must be established in an EU Customs Union country, and is party to the contract under which the goods are exported. The intention of the definition change was to allow exporters to appoint export agents such as a freight forwarder instead of themselves.

Germany, Belgium, Italy, Hungary, Lithuania and the Czech Republic have already imposed the restriction.

This will restriction will affect UK businesses in the case of a Brexit without a transition deal out of the Customs Union.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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