Tax alert 24 – Amendments brought to the definition of the “exporter” by the European Commission in the new Delegated Act to the Union Customs Code

Commission Delegated Regulation (EU) 2018/1063 of 16 may 2018 published in the Official Journal no. L192/1 of the European Union on 30 July 2018

The Commission Delegated Regulation (EU) 2018/1063 of 16 may 2018 amends and corrects the Delegated Regulation (EU) 2015/2446 to the Union Customs Code

The Commission Delegated Regulation of the Union Customs Code brought amendments and corrections to certain customs provisions. The main change refers to the definition of the “exporter” term.

The new definition has been introduced in order to allow a greater flexibility to business partners in the choice of the person who may act as exporter for goods exported from the EU.

 

Author:

Cristina Galin – Senior Manager, Indirect Tax

 

For additional information, please contact:

Alex Milcev, Partner – Head of Tax & Legal

Email: office@ro.ey.com



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