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What is Exporter

Tax 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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