Almost one year after the Union legislator changed the definition of the term “exporter”, the German customs authorities have now finally updated the Regulation "Export procedure and re-export". In doing so, they have fundamentally changed their understanding of the term "exporter". The new definition offers companies more legal certainty and flexibility. In principle, they can, with the appropriate contractual agreement, now determine the exporter.
In the FedEx case, the ECJ once again dealt with the incurrence of import VAT in cases of conduct contrary to customs law. This time it was a question of whether customs infringements in one Member State lead to the incurrence of import VAT in that Member State, even though the goods have indisputably gone to another Member State. The ECJ has consistently followed its previous case law by ruling that, despite the customs infringements, the import VAT only arises in the Member State in which the goods entered the economic network of the Union.
Imported goods are not always subject to the duties laid down in the customs tariff of the EU. Some products are subject to so-called autonomous tariff suspensions for a limited period of time. For the most part, these are goods which are required by EU manufacturing companies but which are only available in third countries. The list of these products changes every six months. The current list of suspensions has been applicable since 01.07.2019.