exporter
In terms of foreign trade law , an exporter is the person who concludes a purchase contract for goods with a foreign importer or who exports or has the goods exported abroad .
General
Exporter is a noun agentis formed from the word export . Economically, the exporter a is economic entity , the goods in foreign countries due to a trading relationship executes with an importer, it being immaterial whether the exporter the goods unprocessed as resellers abroad resold ( exporter , indirect exporter) or prior to export processing performs. A forwarding agent or carrier commissioned for the transport is therefore not considered an exporter. However, the merchant who first imports goods and then exports them again is considered to be the exporter .
Shipping and payment
The exporter specifies the delivery abroad in his delivery conditions and regulates the importer's obligation to pay in his payment conditions . Commercial clauses such as Incoterms regulate whether and to what extent the exporter pays the transport costs or insurance . They range from no takeover (" ex works ") to full takeover ("free duty paid"). The terms of payment regulate when the importer has to fulfill his obligation to pay the exporter. Above all, this can be an advance payment ( advance payment , down payment ) before delivery ( customer credit ), payment step by step or letter of credit / document collection upon delivery or a payment term after delivery ( supplier credit ). In the case of supplier credit , the exporter assumes an export credit risk ( export risk) in contrast to the export commission agents, export agents or export brokers. Specifically, it is a credit risk and a country risk , which the exporter can cover with export credit insurance.
Legal issues
An exporter in the narrower sense is anyone who exports goods to a third country outside the European Economic Area or who arranges to do so ( exporter ). Goods are goods , software and technology ( Section 2 (13 ) AWG ) and electricity (Section 2 (22) AWG). The exporter must be a contractual partner of the recipient in a third country ( Section 2 (2) AWG). The exporter has obligations in accordance with Section 4 AWG and Section 5 AWG, and he can also be the addressee of regulatory measures in accordance with Section 8 AWG. In the case of cross-border deliveries of goods within EU member states , one speaks of " intra-community acquisition " because no customs clearance is necessary. According to Section 1a (1) UStG, there is an “intra-Community acquisition” if an item is delivered to the buyer (purchaser) from the territory of one EU member state to the territory of another EU member state.
In accordance with Section 8 (1) AWV, the exporter must apply for an export license at a customs office if his export goods are included in the export list. Only the exporter can apply for an export license ( Section 21 (1) AWV). For the export of listed goods ( DUV , Appendix I) to third countries outside the EU, there is always an authorization requirement; this also applies to armaments (Section 8 AWV and AL Part IA) and German dual-use listings (Section 8 AWV and AL Part IB). Within the EU (“Shipment”), this results from the list of goods in DUV Appendix IV (cf. Art. 22 Paragraph 1 and Appendix IV DUV; cf. also the additional shipment restrictions in Section 11 AWV).
The exporter of pharmaceuticals does not bring them into circulation within the scope of the AMG , so that he is not liable under Section 84 AMG. The Reichsgericht (RG) had already stated in its decision of December 1899 that a trader who imports goods for the purpose of export ( transit trader ) would bring the goods on the domestic market because he was "not just a freight forwarder" of the client or Manufacturers , but rather as buyers and importers. Accordingly, in the decision of April 3, 1884, the RG also assumed that goods would be held for sale and placed on the domestic market if goods manufactured abroad were sold and shipped abroad. However , according to a judgment of the Hamburg Higher Regional Court of February 1955, the word “traffic” should not be understood here in terms of transport. Its importance must be limited to trade . Through pure transit traffic by rail, motor vehicle or ship through Germany, in which carriers or freight forwarders in Germany , without concluding any commercial transactions about the goods as such, only cooperate in terms of transport with the execution of a through freight contract or through any ancillary business for the purpose, that the goods leave the home country again on the way abroad is not trade. In October 2005 , the ECJ ruled in another case that the placing on the market of goods from third countries in the Community requires their release for free circulation within the meaning of Art. 29 TFEU . Accordingly, goods in transit do not enter the domestic market. Rather, general liability law applies to the export of pharmaceuticals , which only provides for fault liability . According to German conflict of laws , the law of the crime scene or the law of the corresponding German nationality applies.
See also
Web links
Individual evidence
- ↑ Reinhold Sellien / Helmut Sellien (eds.), Gablers Wirtschafts-Lexikon , Volume 1, 1980, Sp. 1382
- ↑ Reinhold Sellien / Helmut Sellien (eds.), Gablers Wirtschafts-Lexikon , Volume 1, 1980, Sp. 352 f.
- ↑ Gerhard Laudwein, Fachwörterbuch export, customs and logistics , 2006, p 108
- ↑ BGHZ 23, 100
- ^ RG, judgment of December 2, 1899, RGZ 45, 149
- ↑ RGSt 10, 349, 350 f.
- ↑ Hamburg Higher Regional Court, judgment of February 9, 1955, Az .: U 14/54 = I ZR 56/55
- ↑ ECJ, judgment of October 18, 2005, Az .: C-405/03
- ↑ Erwin Deutsch, Medical Law and Drug Law , 1983, p. 318
