Tag: exporter of record

Exporter of Record – can a non-EU established company act as the exporter of record as of 1st May 2016 under the new Union Customs Code?

Michaela MerzLeave a comment

PwC_PC_France_Marseilles_MB_206.jpg Woman wearing black walking up the stairs Woman sitting on the low wall with a friendThis issue has been raised EU-wide in the past few weeks with regards to the upcoming implementation of the new Union Customs Code (UCC) in May 2016.

Under the current legislation (Community Customs Code, CCC), there is no material definition of the exporter of record as such and the practices varied across Europe. Read More »