Since October 2020, France has implemented a new definition of the exporter, in line with the Union Customs Code (UCC). This regulatory change directly impacts companies not established within the EU, as they can no longer export goods from France to a third country in their own name.
What Are the New Rules?
1. A Distinction Between Tax and Customs
➡️ From a tax perspective, companies not established in the EU remain considered as the exporter. They must be registered for French VAT and declare the export in their French tax returns.
➡️ From a customs perspective, they are now required to appoint a European entity to act as the customs exporter on the export declaration.
2. Who Can Be Appointed as the Customs Exporter?
Non-European companies must designate a business established within the EU to act as the customs exporter. This can be:
➡️ A European supplier,
➡️ An affiliated company within the same group established in the EU,
➡️ Any other European company capable of deciding on the export of goods from the EU.
3. Responsibilities of the Customs Exporter
➡️ From a tax perspective, companies not established in the EU remain considered as the exporter. They must be registered for French VAT and declare the export in their French tax returns.
➡️ From a customs perspective, they are now required to appoint a European entity to act as the customs exporter on the export declaration.
What Services Does RM Boulanger Offer?
RM Boulanger, through its sister company, offers a representation service for companies not established in the European Union to act as customs exporters. This service allows non-EU exporters to use RM Boulanger’s French EORI number to facilitate their exports from France.
⚠ A preliminary assessment is required to evaluate the potential risks of this service. Certain goods, such as:
Dual-use items,
Goods subject to CITES permits,
Products requiring export authorisation, must have the authorisation holder listed as the exporter on the customs declaration.
Key Takeaways
British and Swiss companies are directly affected by this regulation, as they are no longer considered established within the European Union. As a result, they must appoint a European customs exporter to handle their shipments from France.
Are you impacted by this regulation? RM Boulanger can assist you in ensuring full compliance with European customs requirements.
