Update: no enforcement action on the new exporter definition until 1 January 2021
Earlier the Dutch Customs authorities announced that the final date for implementation of the new exporter definition was set for 1 October 2020. In the most recent announcement, the Dutch Customs authorities announced to further postpone the enforcement of the new exporter definition until the 1st of January 2021. According to the announcement, the reason for the postponement is an ongoing investigation into the possible consequences of the definition of ‘exporter’ in the customs declaration for other non-fiscal legislation. The application in other EU member states is also taken into account. The postponement gives non-EU (established) companies some extra time to adjust their systems.
As a result of the implementation of the new exporter definition, non-EU (established) companies can no longer act as exporter from the Netherlands for customs purposes. For an overview of the impact and recommended actions of the new exporter definition, please consult our previously posted blog.