Exporter – Wikipedia

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Exporter is the one who concludes a sales contract for goods with a foreign importer in the sense of foreign trade law or has the goods carried out or executed abroad.

Exporter is an noun agentis made from the word export. Economically, the exporter is an economic subject that carries goods abroad based on a trade relationship with an importer, whereby it is indifferent to whether the exporter continues to sell the goods unmistaked as a re -seller ( Export dealer , indirect exporter) or proceed before the export. [first] A freight forwarder or carrier that is commissioned for transport is therefore not considered an exporter. However, the transit dealer is considered an exporter, who initially imported goods in order to then export them again.

In his delivery conditions, the exporter defines the delivery abroad and regulates the payment obligation of the importer in his payment terms. Commercial clauses such as the Incoterms regulate whether and to what extent the exporter pays transport costs or insurance. They range from no takeover (“ex works”) to the full takeover (“freely decorated”). The payment terms regulate when the importer has to fulfill his obligation to pay towards the exporter. Above all, this can be an advance (prepayment, down payment) before delivery (customer loan), payment train by train or outskreading/documentary incoming in the delivery or a payment term after delivery (supplier loan). In the event of the supplier loan, the executive dealer takes over an export credit risk (export risk) in contrast to the export commissioners, export agents or export comlers. [2] Specifically, it is a credit risk and a country risk that the exporter can secure with export credit insurance.

Exporter in the narrower sense is who carries goods into a third country outside the European economic area or prompted them (exporter). Goods are goods, software and technology ( § 2 Paragraph 13 AWG) as well as electricity (Section 2 (22) AWG). The outgoer must be the contractual partner of the recipient in a third country ( § 2 Paragraph 2 AWG). The exporter has duties according to § § 4 AWG and § 5 AWG, he can also take a standard addressee in accordance with § 8 AWG. In the case of cross-border deliveries of goods within the EU member states, one speaks of the “intra-community acquisition” because no customs processing is necessary. [3] According to § 1a Paragraph 1 UStG has an “intra-Community acquisition” if an object comes from the area of ​​an EU member state to the area of ​​another EU member state in the event of a delivery to the customer (purchaser).

The outgoer has according to § 8 Paragraph 1 AWV to apply for the export permit at a customs office if its export goods are included in the export list. Only the exporter can apply for an export permit § 21 Paragraph 1 AWV). For the export of listed goods (DUV, Appendix I) to third countries outside the EU there is always an obligation to approve; This also applies to armaments (§ 8 AWV and AL Part I a) and German dual-use lists (§ 8 AWV and AL Part I B). Within the EU (“rating”) this results from the list of goods in DUV Appendix IV (see Art. 22 Para. 1 and Appendix IV DUV; see also the additional transfer restrictions in § 11 AWV).

The exporter of drug does not put them on the market within the scope of the AMG, [4] so that he is not after § 84 AMG is liable. The Reichsgericht (RG) already had in its decision of December 1899 [5] stated that a dealer who imports goods for the purpose of export (transit dealer), the goods in Inland Launge because he “does not work as a mere forwarder” of the client or manufacturer, but as a buyer and importer. Accordingly, the RG also in the decision of April 3, 1884 [6] Holding and on the market on the market when a goods made abroad are sold and sent abroad. According to February 1955, the word “traffic” is not to be understood in terms of transportation from February 1955. Its importance must be on the Trade be limited. Through a pure transit traffic by train, motor vehicle or ship through the domestic, in which cargo guides or freighters in Germany, without completing any trading transactions as such, only in terms of transportation in terms of execution in terms of execution of a run-run freight contract or through any auxiliary transactions for the purpose, It is not a trade that the goods leave the domestic on the way abroad. [7] In October 2005, the ECJ decided in a different case that the placing on the market of goods from third countries in the community in the community in terms of customs traffic within the meaning of Art. 29 AEUV requires. [8] Accordingly, transit goods do not go on the traffic in Germany. Rather, the general right of liability applies to the export of drugs, which only provides for liability for fault. According to German collision law, the law of the crime scene or the right of the unanimous German citizenship applies. [9]

  1. ↑ Reinhold Sellien/Helmut Sellien (ed.), Gabler’s business lexicon , Band 1, 1980, Sp. 1382
  2. ↑ Reinhold Sellien/Helmut Sellien (ed.), Gabler’s business lexicon , Band 1, 1980, Sp. 352 f.
  3. ↑ Gerhard Laudwein, Export, customs and logistics specialist dictionary , 2006, S. 108
  4. ↑ BGHZ 23, 100
  5. ↑ RG, judgment of December 2, 1899, RGZ 45, 149
  6. ↑ RGSt 10, 349, 350 f.
  7. ↑ Higher Regional Court of Hamburg, judgment of February 9, 1955, Az.: U 14/54 = I ZR 56/55
  8. ↑ ECJ, judgment of October 18, 2005, Az.: C-405/03
  9. ↑ Erwin German, Pharmaceutical law and drug law , 1983, S. 318