VAT Live on 14th October reported that the Netherlands has become the latest EU member state to block non-EU Customs Union companies acting as the exporter of record following the EU changing the definition of an exporter for customs from July 2018.  Germany, Belgium, Italy, Hungary, Lithuania and the Czech Republic have imposed the restriction to date, and it will apply to UK businesses in the case of a Brexit without a transition deal out of the Customs Union.

This blog is primarily for my own use, to keep informed and up to date. However, if you would like to say thank you (and perhaps help me get a new, better laptop when I am away…) you can “buy me a coffee” at

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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