Entrepreneurs who export goods from the Netherlands to a country outside the EU should submit an export declaration (or have it submitted) to Customs.
This declaration indicates who the ‘exporter of record’ is. European customs regulations stipulate that such an ‘exporter of record’ should be established in the EU.
The Netherlands also wants to apply this, but the introduction of this obligation has been postponed several times in the past. The intended amendment as of 1 October also proved to be unfeasible.

The new regulation will enter into force on 1 January 2021. From this date non-EU companies will no longer be able to act as ‘exporter of record’. This means that these companies will have to find a party in the EU that is willing to fulfill that role, such as the supplier, a logistics service provider or customs agent.