On July 30, 2018, the EU Commission published Regulation (EU) No  2018/1063 amending certain provisions and correcting administrative errors in the Union Customs Code, as well as its Delegated and Implementing Regulations.

The amendment broadens the definition of the exporter, as provided for in Article 1(19) of the Delegated Regulation (EU) 2105/2446, by eliminating the requirement that the exporter hold the contract with the consignee in the third country. The definition now states that the exporter must be established in the EU and have the power to determine that the goods are to be taken out of the customs territory.  In instances where the power to determine that the goods are to be taken out of the customs territory lays in the hands of a legal person who is not established in the EU, such person may appoint an established party to act in their stead as the exporter.  In cases where there is a dispute as to who the exporter is, the exporter will be the person who is established in the customs territory of the EU, and who is party to the contract under which the goods are taken out of that customs territory.

Regulation (EU) No 2018/1063 may be accessed at the following link:

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1063&from=EN