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What is ExporterTax Definition:-
For customs purposes this is considered to be the person on whose behalf the export declaration is made and who is the owner of the goods, or has a similar right of disposal over them at the time the declaration is accepted. Where the ownership, or a similar right of disposal over the goods, belongs to a person established outside the EU pursuant to the contract on which the export is based, the exporter is considered to be the contracting party established in the EU.
© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.
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Term created / updated 2008-01-01 15:59:43
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