As of October 1, 2020, companies not established in the European Union (“EU”) can no longer appear as Exporter in box 2 of customs export declarations (EXA) made in France. However, in practice, French customs continued to accept companies established outside the EU to appear as exporters on customs documents.
On October 1, 2021, French customs started blocking exports from France, if the exporter on the customs export document was a company established outside the EU.
The exporter according to the customs definition is :
“(i) a person established in the customs territory of the Union, who has the power to determine and has determined that the goods are to be taken out of that customs territory;
(ii) where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory. ”
Who can be designated in box 2?
Any person established in the EU who is authorized to act as an exporter, that is to say a person having the power to decide on the shipment of goods, who is responsible for the export operation through the customs export declaration shown above and which ensures in particular that the goods actually leave the customs territory of the European Union.
- the customs representative acting in indirect mode (representation mode 3) can be entered as an exporter in box 2,
- the supplier established in the EU may appear in box 2 if he has agreed to be an exporter, considering that he is able to decide on the transport,
- any other party related to the transaction / sales contract following which the goods must be shipped outside the customs territory of the EU and by mutual agreement with the seller.
Please be reminded that the definition of the exporter in the customs sense is not necessarily the same as in the fiscal sense, which means a person who delivers goods shipped or transported outside the EU on their own behalf or on behalf of their client. This is the case in the event of the purchase-resale of goods shipped or transported on your behalf or on behalf of your customer. As a result, you must appear as an exporter in the fiscal sense in box 44 of the export customs declaration with the following information: code 1005, your French VAT number and the date of transmission of the customs document (example: “1005 – FR xx xxx xxx xxx – dd / mm / yyyy ”).