I wonder if you have a clear understanding of the new definition of “exporter” in the Union Customs Code (UCC). We occasionally sell to a Swiss company who has a UK VAT registration number and EORI. They arrange collection of the goods from us and organise the whole transport including export customs clearance, and we charge VAT to their UK VAT number. The Swiss company does not have a physical presence in the UK though — will they still be able to be the exporter after the 1 May 2016?

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