"The strictest law sometimes becomes
the severest injustice"
The French Customs Authorities have decided to implement the new customs definition of exporters. This means that since October 2020, only companies established on the Customs territory of the European Union can be appointed as the exporter on the Customs Export Declaration.
We can take the mission, as your fiscal representative, to be the exporter of records.
Before doing this, we will need to audit your company, your flow of goods and of course the products, as all products exported from the EU must comply to EU laws.
Being the exporter of records implies a direct responsibility and possible liabilities in case of non-compliance of the product with the European guidelines.
Once our internal study of your company, product and business flow is completed, we can start our cooperation.
The consequences for your company
If your company is not established on the territory of the European Union, it can no longer be indicated as an exporter in box 2 of the Customs Export Declaration.
What solutions are there? Who can be indicated on the Customs Export Declaration in your place?
A company within the group, if it is established within the territory of the European Community,
Your French or European suppliers,
French or European customs forwarding agent, who oversee your Customs Export Declarations,
Any other company, if it is established within the territory of the European Union.
It should be noted that their written authorization should be obtained beforehand.
Impact on VAT
Your company retains the obligation to be registered for VAT in France in order to report these export operations on French VAT returns. Your French VAT number must appear in box 44 of the Customs Export Declaration issued by your customs forwarding agent, as well as the details of your French fiscal representative.
We advise you to swiftly address this subject with your customs forwarding agents, and we naturally remain at your disposal should you have any questions or wish for more information on this topic.
HOW CAN WE HELP YOU TODAY
Do you have questions about how RMB can help your business? Send us an email and we’ll get
in touch with you shortly, our VAT experts are always happy to help. You can also contact us by
phone: +33 3 20 25 70 70.
Vous avez des questions sur la manière dont RMB peut aider votre entreprise ?
Envoyez-nous un courriel et nous vous contacterons rapidement.
Nos experts en TVA sont toujours heureux de vous aider. Vous pouvez également nous contacter par
téléphone : +33 3 20 25 70 70.