Fernando Jimenez

China is the largest textile producing and exporting country in the world. With its rapid growth over the last two decades, the Chinese textile industry has become one of the main pillars of the country's economy. Clothes, clothing accessories, textile yarns and textile articles are amongst China's top export goods.

The Owner of the product in the supply chain is responsible for its management in the supply chain, if the manufacturer owns the product in the supply chain, then their Qualified Person is normally responsible for the product in the supply chain. Of course this responsibility can be delegated to another Qualified Person or an Responsible Person, but the ultimate responsibility will remain in the hands of the product Qualified Person.

Where possible use CIF, CIP, CFR or CPT.

For all these rules, delivery takes place before the main carriage. The carrier gives the seller a transport document which (usually) serves as a mechanism for control of the goods – it will be presented to a bank under the letter of credit, and then passed on to the buyer so that the goods can be claimed.

All the other rules are potentially problematical in one way or another.

For example with FCA, the buyer is in control of the main transport, and there are circumstances in which the buyer may be able to frustrate the transaction.

Conversely with DAT, the buyer can be at risk, because seller may be able to get paid under the letter of credit before fulfilling the delivery obligation.

You normally need to be established in the EU as a company or permanent business establishment. This includes being registered for VAT purposes.
If you are a non-EU resident, you need to have a work permit to carry out an independent commercial activity; furthermore, you need to find a person established in the EU who is willing to act on your behalf as exporter (e.g. a logistics service provider or customs agent).
Generally, you also need to register with the national commercial register. For more information, check with your local chamber of commerce. As an EU importer you need to apply for an EORI number. The EORI is an identification number that is valid throughout the EU. In some EU countries, companies above a certain size must be egistered in a national commercial register.
For more information, consult the EU market or check with your local chamber of commerce.

If you are a non-EU resident you need to be established as a firm and/or have a work permit that allows you to carry out an independent commercial activity.

No, B2B sales to other member states are zero rated, you will have to indicate the VAT number of your customer, use the obligatory phrase on the invoice stating ‘intra-EU despatch of goods – customer accounts for the VAT’ and keep a proof of delivery.