QX Customs & Excise offers to act as the customs exporter for non-EU-established exporters, enabling them to use its French EORI number for exporting goods from France.
In accordance with the European Union Customs Code, France introduced a new definition of the exporter in October 2020.
Since then, companies not established within the EU can no longer export goods from France to a third country in their own name.
From a tax perspective, these companies remain the exporter and must therefore be registered for French VAT to report the export in a French VAT return.
From a customs perspective, they must appoint a European entity to act as the customs exporter on the export declaration.
Who can be appointed as a customs exporter on behalf of a non-EU-established company?
A European supplier,
A group company established in the European Union,
Any other European company capable of deciding on the exit of the goods from the EU territory.
How does it work in practice?
The EORI number of the appointed company acting as the exporter must be stated in the export document, along with the French VAT number of the non-EU-established company.
The newly appointed customs exporter assumes full responsibility for complying with customs regulations related to the export and must therefore sign a customs representation mandate with the French customs broker designated by the non-EU-established company.
Important considerations
A preliminary assessment must be carried out to evaluate the potential risks for QX in providing this service.
For certain goods (dual-use items, CITES permits, goods requiring specific authorisations), the holder of the required authorisation documents must be the entity listed as the exporter on the export declaration. QX cannot act as a customs exporter for such products.
