The Dutch customs authorities published on 28 September 2020 a notification wherein the application of the new definition of exporter is – again – postponed up till 1 January 2021. The Dutch customs authorities is currently conducting an inquiry whether the new definition of exporter may have also impact for non-tax legislation and the focus of the inquiry does also include the implementation of this new definition in other European Union member states. This aforesaid means that it is still possible for non-EU companies to export goods from the European Union at least up till 1 January 2021. We will keep you informed.
For more information on this topic, read the article we published earlier: Final call for non-European companies exporting goods from the European Union to revise their supply chain
On 15 September 2020 for the occasion of Budget Day the Dutch government presented the 2021 Tax Package
The sanitary crisis originated by the COVID-19 has had a significant effect on the operation
As you may be aware, on 18 May 2019 the European Commission changed the definition of ‘exporter’ for European custom purposes in the Commission Delegated Act of the Union Customs Code (UCC)