Editor at 08:40, 4 April 2026

2026-04-04T08:40:29Z

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	"…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…"		"…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…"
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Editor: Created page with "[https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide The UK government Guidance CDS Declaration Completion Instructions fo..."

2026-04-04T07:46:01Z

Created page with "[https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide The UK government Guidance CDS Declaration Completion Instructions fo..."

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[https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide The UK government Guidance CDS Declaration Completion Instructions for Exports] in the section called [https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/group-3-parties Group 3: Parties] [https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/group-3-parties part DE 3/1 Exporter], the exporter for exports out of Great Britain (GB) is defined as: "The person who has the power to determine and has determined that the goods are to be taken out of that customs territory. Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative." For exports out of Northern Ireland (NI) details of the Exporter (name and address and postcode) are to be entered in DE 3/1, (as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446). In Article 1(19) exporter is defined in as:

* "a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage,
* b) in other cases where a) does not apply:
** (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"

Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provideds additional clarification on the definition of the Exporter as follows:

"…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…"

Exporter - Revision history

Editor at 08:40, 4 April 2026

Editor: Created page with "[https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide The UK government Guidance CDS Declaration Completion Instructions fo..."