Exporter of record

I have a customer whom have in stock their customers goods. They do not own the goods but it belongs fully to their customer. When exporting their goods, can they consolidate their own goods with their customers goods and be the exporter of record?

Exporter of record is not in the UK legislation but this is the legislation that applies to the ability to act as exporter from the UK. The Customs (Export) (EU Exit) Regulations 2019 Eligibility of persons to make export declarations 12.—(1) A person may make an export declaration in respect of goods if the requirements in paragraph (2) are met by that person. (2) The requirements are— (a)that the person is able to— (i)make the goods available for examination, or (ii)secure that the goods are made available for examination; and (b)that, except where regulation 13 applies, the person is established in the United Kingdom There is no mention of needing to own the goods. There may however be considerations regarding proof of export for VAT purposes for each party.

Thank you

Hi Vernon Rato,

Please contact our Import and Export team for advice.

Imports and exports: general enquiries

Thank you.