Jun 3, 2021
ATA CARNET AND TEMPORARY IMPORTATION When the goods are to be destined for temporary use abroad with a view to a future reintroduction into the national territory, a temporary export (DDAT) may be carried out. The main goods for which this scheme is applied are:...
Jun 3, 2021
T1 (NCTS) is a computer document issued by one customs (Departure Office) and destined for another customs (Destination Office). T1 is assigned a number called MRN (Movement Reference Number), which is unique throughout the European Union and recognizable throughout...
Jun 3, 2020
Excise taxes are taxes on the manufacture of certain consumer products levied by each member state on its territory independently and according to a variety of criteria. The most common are those applied to alcohol and all products made from it (wine, beer, super...
Jun 3, 2020
Duty-free importation occurs when goods are imported without payment of customs fees. The “relief” of customs charges may result from special rules such as those governing the import of goods destined for: – diplomatic posts; – state offices;...
Jun 3, 2020
he Duty is a tax levied by customs on the import of goods from countries outside the EEC, and payment of the same allows these products to move freely within the territory of the European Union. This operation is called “Release for free circulation” (same...
Jun 3, 2020
Goods whose end use is uncertain, goods subject to high duties as well as quota goods may be stored temporarily without being cleared through customs or taxed. A free point can be used for this purpose.The customs free point is operated by private entities, has a...
Jun 3, 2018
With regard to the issuance of the Certificate of Circulation of Goods “EUR 1″, if conditions permit, it is necessary for the customs operator to have a special mandate from the exporting company to issue and sign in his own name but on behalf of the obligated...
Jun 3, 2018
Transit is a customs operation secured by the prior filing of a special surety bond covering customs duties. When a shipment under customs control needs to be moved from one point to another in the European Union, it is escorted by a T1 (External Community Transit) or...
Jun 3, 2018
In the first instance, it is emphasized that the customs regulations admit validity to the declaration of origin affixed to the invoice (if the goods are produced in the European Community with PREFERENTIALITY character) up to a value of the goods of Euro 6000.00 (CHF...
Jun 4, 2017
Each perfected export (see ECS) creates a VAT credit from the exporter to the state. On balance, this would result in a physical disbursement of money by the state administration to the VAT creditor. To avoid this, the Italian state established the VAT Plafond...
Mar 11, 2017
For any type of customs declaration in the European Union, a single model called DAU (Single Administrative Document) is used, which is printed on chemical paper and consists of several sheets that are filled in according to the type of customs operation to be carried...
Jun 3, 2016
When the species or product being shipped is not part of the lists prepared by the Convention, a self-certification declaration, commonly referred to as the Washington Declaration, can be provided.
Jun 3, 2016
Customs spaces are the areas designated for customs operations and are, by definition, the areas owned by customs (offices, warehouses, and spaces for parking vehicles). Goods that are brought into customs spaces come under the direct control of customs and therefore...
Jun 3, 2016
In the event that previously exported goods are to be re-imported into the same territory as they are, having lost the status of goods in free circulation in the EU after export, they would be subject to the payment of customs charges. One of the ways to avoid...
Jun 20, 2014
Pan-Euro-Mediterranean cumulation represents a free trade system between European and Mediterranean countries. Individual free trade agreements between the states and territories involved are linked in such a way that industrial products originating in a partner state...
Jun 11, 2014
WHAT ADVANTAGES AND DISADVANTAGES DOES EU CUSTOMS CLEARANCE OFFER OVER CONVENTIONAL IMPORT INTO THE EU? Advantages: If a European company imports goods from a third country (e.g. Switzerland) in a conventional way and declares these goods for “free...
Jun 9, 2014
The seizure or confiscation of goods is a measure of the judicial authority by which the goods covered by the same are removed from the availability of the owner in order to allow further investigations and prevent them from being used in an unlawful manner. If the...
Jun 6, 2014
In this brief paragraph we just want to draw attention to current Customs practice regarding the affixing of the “Telematic Exit Visa”: currently Customs, when export goods cross the borders of a state belonging to the EEC, affixes a computerized exit visa...
Jun 5, 2014
The goods inspection is a physical inspection through which customs officials verify the correspondence of the goods contained in a shipment with the accompanying documents and with the customs declaration presented at customs. The standard customs inspection is...
Jun 5, 2014
The EUR 1 is a certificate that is issued at export to certify that the goods described on the form are of EU origin and production (referred to as “preferential origin”) and is issued by Customs upon written application completed by the exporter. The...
Jun 5, 2014
There are basically two customs clearance procedures that apply to both import and export: – The Standard Assessment Procedure (also known as “in line,” with the goods at the customs premises), which is carried out according to the following flow:...
Jun 4, 2014
It is governed by Articles. 40 et seq. of the TULD n. 43/1973 and the subsequent provisions of the Community Customs Code arts. 5 ss. Reg. EEC 2913 of 1992. Acts and/or operations at Customs can be carried out personally and by means of a direct or indirect...
Jun 4, 2014
When it is not possible to clear the goods through customs or return them to the sender, it is possible to request their destruction under customs supervision: this involves finding the most suitable system to render the goods in question completely unusable and...
Jun 4, 2014
This is a document that certifies the free movement of goods in the European Union and is used when reaching territories of EU member countries that are not part of the Continental Territory of the European Union. These territories are the Canary Islands (Spain), the...
Jun 2, 2014
FORM A is a certificate of origin that is used in trade between the European Union and developing countries (DCs) that are listed. With FORM A, the developing country certifies that the goods are of its origin and production so as to fully or partially exempt the...
Jun 2, 2014
T2 (NCTS) is a computer document issued by one customs (Departure Office) and destined for another customs (Destination Office). T2 is assigned a number called MRN that is unique throughout the European Union and recognizable throughout its territory (T1 appears in...
Jun 2, 2014
The ATR is a certificate provided for in the European Union-Turkey agreement and is issued to certify that the goods described in the form are in free circulation so that duty payment can be waived. The exemption applies to shipments from the European Union to Turkey...
Jun 1, 2014
WHAT TAX LAW CONSEQUENCES REGARDING BUSINESS TAX ARISE FROM EU CUSTOMS CLEARANCE? We will try to clarify the tax law consequences related to the business tax of an EU customs clearance based on the following example. Example: Swiss supplier A is registered in Germany...
Jun 1, 2014
With regard to “Indirect Representation,” it is necessary for the customs agent to have a special mandate from the exporting firm to carry out customs procedures in its own name but on behalf of the obligated economic operator. This warrant must be...
Jun 1, 2014
Form EUR 2 is issued directly by the exporter without the need for customs endorsement and is intended to document the originating status of the goods. Currently, it is used, within the limit of the amounts provided, only for goods subject to postal shipments to...
