Division 1 The exporter shall be the economic operator who carries out activities that result in the export of goods.
United Kingdom
The exporter carries out these activities when:
- (a)
concluding the contract, with the exception of transport contracts, giving rise to the export of the goods from the Member State of export; or failing this
- (b)
taking out goods from the Member State of export or providing for the export of the goods in the Member State of export; or failing this
- (c)
being in possession of the goods which are the subject of the export of the goods in the Member State of export.