Exporting (any country)
No copyright levy due in that country, the products are exported from. Mind however, that if the storage media device was imported to the other country for the first time, you will have to pay the copyright levy in the imported country as the importer!
B2B sales
The copyright levy is primarily aimed for sales to consumers (B2C).
In Germany the levy for B2B products are half the amount of B2C products.
In other countries only the purchaser, insofar they use it for solely professional use, may inquire an application of reimbursement.
See for more info below “I payed copyright levy, but sold the device to a B2B customer / exported the device. Can I get the levy reimbursed?”
Down-stream exception (Austria)
Down-stream suppliers are not liable, provided the purchase quantity of storage media per half year is less than 10,000 playing hours.
Overall agreements (Germany)
Overall agreements exist in Germany.
If the manufacturer or any upstream supplier is bound by an overall agreement on remuneration, you must not report or pay the copyright in Germany.
Check the Germany ZPÜ Download Center for **Overall Agreements.**
Copyright levy was already paid by the manufacturer/upstream supplier
Proof that the copy right levy was already paid for the storage media devices in question might be hard to provide.
Generally collecting societies will probably request a xls lists showing the, if applicable, IMEI numbers of all devices purchased including the names of the initial distributor(s).
Proof may be: Purchase and sales invoices or confirmation of payments that included and (!) referred the storage media levy.
You are both manufacturer and exporter (countries that consider refurbishment as manufacturing)
You are considered a manufacturer of refurbished devices in the Netherlands, Belgium and France! If you are based in one of these countries, manufacture (produce) a refurbished storage media device, and export this device you will not have to pay the copyright levy in your base country as the manufacturer, however you will be considered the importer of the import-country.