Importer is a business entity or country which performs import. In accordance with the REACH directive, importer means a natural or legal person seated within the Community and responsible for import. Such business entity which imports goods through the customs border of the community must fulfil obligations resulting from marketing of the goods, including acquisition of safety certificate, proper marking of the products,Payment of product feeExporter Export(Latin ex”beyond" and portare "to carry") - exportation of goods manufactured in the given country aboard. For EU countries, export means sale of goods or products outside the EU. Sales of goods within the EU states is a so-called intra-community sale, not export. Export of goods in Poland as defined by the VAT act: Export of goods: customs office-confirmed transportation of goods from Poland outside the Community territory, if performed by the Supplier or on his behalf, or by a Buyer seated outside Poland or on his behalf. Export of goods takes place when a total of 3 conditions are met: the exportation must be confirmed by customs office (border customs office of the EU customs territory). Therefore, the VAT act does not consider it illegal to export goods outside the EU territory, its is also insufficient for the taxpayer to have a customs clearance document confirmed by the internal customs office (situated inside the EU); the exportation must me made outside the European Community territory, which means that it is not suffice to export the goods outside Poland, except for this part of the land border which is the customs border of the European Community, or sea and air borders. The export must be made as part of performing the following activities: Separate delivery of goods or an equivalent action (e.g. providing the goods for personal purposes of the taxpayer); Exportation made on different legal basis, e.g. a loan agreement, or one which is only an actual action, is not export within the meaning of the act.If you have any questions, please contact us.
