WHAT INCOTERMS YIELD?

Each acronym codified in Incoterms clearly defines who should bear the costs and responsibilities for each part of transportation and customs…

WHEN DO WE TALK ABOUT THE GREEN CHANNEL?

The Green Channel system is the EU’s automatic customs mechanism for carrying out checks on customs declarations. It works on the basis of risk analysis and selects shipments to be checked based on predetermined parameters. It can give three results: “No...

WHAT ARE EXCISE TAXES?

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...

WHAT DOES COV MEAN?

Incentive tax on volatile organic compounds (VOCs). Volatile organic compounds (VOCs) are used as solvents in many industries and are contained in various products, such as in paints, varnishes and some detergents. Emitted into the air, these substances contribute,...

WHAT DOES TARES MEAN?

All merchantable goods as well as private goods not carried in personal luggage or private motor vehicle must be declared according to the customs tariff upon import and export. Like most customs tariffs in the world, Switzerland’s is based on the...

WHAT IS THE CITES?

CITES stands for the Convention on International Trade in Endangered Species of Wild Fauna and Flora signed in Washington in 1975-hence the more common way of identifying it as the Washington Convention-and regulates the trade and transport of these particular...

WHAT IS VAT?

VAT means Value Added Tax. This is a tax that applies to goods, commodities, products of nature and raw materials released for consumption in a given member state of the European Union. VAT is levied in the member state where the goods are to be released for...

WHAT DOES INTRASTAT MEAN?

The Intrastat control system was designed because the VAT rates applied in the various Member States are different and it is not possible to apply the same VAT mechanism to goods in free circulation traded between Member States of the European Union. For example, for...

WHAT IS THE COMMUNITY CUSTOMS CODE?

The Community Customs Code (CCC) regulates all aspects of customs operations taking place in the European Union and lists the general principles on which Community customs law is based. Instead, operational details are described in the Enforcement Provisions of the...

WHAT DOES EORI MEAN?

EORI – Economic Operators Registration and Identification This is the European Unified Customs Numbering System for the registration and identification of economic operators. The identification number consists of the state abbreviation and data in alphanumeric...

INVOICE DECLARATION

The majority of agreements stipulate that the EUR 1 certificate can be replaced with an invoice declaration in the following cases: for shipments of less than EUR 6,000, or without value limits for exporters specially authorized by the Regional Directorate of the...

WHAT DOES AEO MEAN?

AEO (Authorized Economic Operator) status is granted following a special assessment by the Customs Agency, which provides evidence of compliance with customs requirements, accounting system criteria and financial solvency. The economic operator is not obliged to...

WHEN ARE GOODS TO BE CONSIDERED COMMERCIAL?

Imposition of tradable goods for final importation Marketable goods are goods intended for resale or commercial use, including at the traveler’s business. Goods intended for final import into the Swiss customs territory must be presented to a Swiss customs...

WHAT ARE USURPATIVE GOODS?

A commodity is defined as usurious when it has been obtained using original components, names and labels supplied or approved by the owner, but is produced and marketed without the owner’s permission. Customs is one of the agencies in charge of controlling and...

HOW TO GET YOUR OWN CUSTOMS ACCOUNT?

  The centralized billing procedure is recommended for all importers and shippers who, on a regular basis, have to pay taxes on tradable goods. Benefits of the centralized counting procedure for the account holder Customs clearance without cash payment of taxes...

WHAT IS SMUGGLING?

It is smuggled when the goods are removed from customs control, not declaring them to the same, hiding them or falsifying transport and / or commercial documents. Smuggling can be simple or aggravated (the latter is a criminal offence) and normally involves the...

WHAT ARE THE STATEMENTS THAT THE ITALIAN SUPPLIER IS REQUIRED TO MAKE?

Another crucial aspect concerns the declarations that the exporter is required to make regarding the goods subject to customs clearance. In the first instance, it would always be a good idea to check with your Customs Broker for the correctness of the Customs Item...

SOME DETAILS ON THE CUSTOMS UNION AND THIRD COUNTRIES

The European Community since 1933 also constitutes a Customs Union; Third Countries are countries or territories that are not part of the European Union. It follows that “import” is defined as the operation of introducing goods from a third country through...

WHAT IS MEANT BY THE CUSTOMS TERRITORY OF THE EUROPEAN UNION?

The Community Customs Code (CCC) establishes which is the customs territory of the European Union that differs from the global one because some parts of it are excluded. This means that in the excluded territories, although part of the Union, goods cannot move freely...

WHAT ARE THE NECESSARY ITEMS TO BE INCLUDED IN THE INVOICE?

Listed below are the necessary items to be included in the export invoice: COLUMNS and WEIGHT of the goods; RETURN of goods; TARGA of the means of transport being used to carry out customs clearance; GROSS WEIGHT/NET WEIGHT; GOODS’ STATEMENT OF ORIGIN (i.e.,...

WHAT ARE COUNTERFEIT GOODS?

A product is defined as counterfeit when it has been obtained by imitating other products that are patented and / or affixing writings and images owned by other subjects, without having obtained permission. Customs is one of the bodies responsible for controlling and...

WHAT IS THE CUSTOMS TARIFF?

The Customs Tariff is the classified list of all goods, goods, products of nature and raw materials divided into product sections distinguished by codes called “Customs Headings” that provide details on: – Product description; – List of import...

WHAT IS A SINGLE CUSTOMS OFFICE?

This is the Italian office that combines the functions of the Customs Offices with those of the Technical Offices of Finance (UTF) dealing with both the customs and excise duties.

WHAT IS CUSTOMS?

The Customs is a body responsible for the control of goods in import and export, authorized to collect customs duties (Duty and VAT). It is wholly controlled by the Government of the country of reference and applies the laws and regulations established exclusively by...

WHAT IS A “SUPPLIER’S STATEMENT”?

The EUR 1 movement certificate shall be accompanied by the application for its issuance, which the operator shall sign, stating the reasons why he considers the goods declared to be of preferential origin. The firm signing the declaration undertakes, in all respects,...

WHAT ARE BORDER HEALTH CHECKS?

All goods intended for human consumption (food and beverages) and for use or contact with the human body (medicines, cosmetics, wigs etc.) must be checked by the Border Health Office before the customs operation to determine their compliance with current sanitary...

WHAT ARE THE RESPONSIBILITIES OF THE PRINCIPAL?

The principal is liable for his own errors and omissions, as well as those of his appointees, particularly for the resulting consequences: – By packaging that does not conform to the agreed transport requirements – by inaccurate, imprecise or missing...

WHAT IS “APPROVED EXPORTER” STATUS?

According to EU regulations, the exporter in possession of this qualification can certify the preferential origin of his goods by means of “invoice declaration,” with no value limit. The granting of “status” is conditional on the submission of...