France delays EU exporter of record reforms for COVID-19
- Apr 22, 2020 | Richard Asquith
France has joined the Netherlands in delaying a new EU rule that only EU-established businesses may act as the exporter of record on the customs exit declaration, and that they are party to the contract under which the goods are exported from the EU. This is based on European Commission's Delegated Regulation (EU) 2018/1063 of 16 May 2018.
France was due to implement the rule on 1 May 2020. However, due to the COVID-19 crisis, it is delaying the measure until 1 October 2020.
The practical impact is that only EU-resident businesses will be able to be entered in box-2 , as the exporter, of the standard customs departure documentation. As an alternative, non-EU exporters can have their freight forwarder stand in their place since they are a contracting party to the movement of the goods.
For VAT, the transaction is exempt. So the exporter may still declare the transaction in their French VAT return, and include their details, and VAT number, in the export document.
Germany, Belgium, Italy, Hungary, Lithuania and the Czech Republic have already imposed the restriction.