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The European Court of Auditors issues a special report on the use of customs simplified procedures within the EU

Simplified procedures are governed by the art. 76 of EEC Regulation No 2913/92 (Community Customs Code) and articles 253 to 367 of the EC Regulation n. 2454/1993. They allow those operators holding a particular authorization granted by customs authorities, to benefit from an accelerated customs clearance process, carrying out all the customs formalities via special modalities aimed at facilitating or making more simple the declaring process. The simplified customs procedure are the following:

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Trade with "black list" Countries and territories: communication form approved

About a month ago the decree of the Minister of Economy and Finance of 30 March 2010 was published in the Official Journal of the Italian Republic N° 88, of 16 April 2010. Such decree sets up the details for the electronic communication to the Tax Revenue Agency of all the supplies of goods and the provision of services rendered, received, registered or subject to registration, from/to economic operators having their seat, residence or domicile in one or more of the "black list" Countries listed in the Minister of Economy and Finance decrees of 4 May 1999 and 21 November 2001.

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World Customs Organization, a still unknown body

Kunio Mikuriya, Secretary General of the World Customs Organization(WCO), talks about the birth and the functions of this international, inter-governmental organization still little know for those unfamiliar with customs matters. The WCO, headquartered in Brussels, was created by the Convention establishing the Customs Cooperation Council (CCC), signed on 15 December 1950 and entered into force on 1952. In 1994 the CCC changes its name in "World Customs Organization" and progressively enlarge his membership reaching a total of 176 members. Among its objectives there is the development of global standards for customs procedures (that, in turn, arise from the best practices of its members), as well as the harmonization and the simplification worldwide of customs procedures, so that international exchanges can take place without particular hindrance. This is the main goal, in particular, of the Kyoto Convention, signed on 18 May 1973 and entered into force on 25 September 1974 (on 1999 the Convention is amended and its name is changed in 'Revised Kyoto Convention), one of the most important Conventions that the Organization administers. The revised Convention of Kyoto represents at global level the main tool of facilitation of trade and a blueprint for effective and modern customs procedures. Other important functions that the WCO carries out relate to the administration of the Harmonized System (HS), which is - at global level - the most widespread system of classification of goods for customs purposes (the customs tariffs of more than 200 Countries worldwide are based on the HS), as well as of the technical aspects related to the WCO Agreements on the Customs Valutation (ACV) and on the Rules of Origin (AROO).

 

Thoughts on the ‘first sale’ rule

The "first sale rule" is a particular method of determination of the customs value of goods, applicable each time that a product is subject to a chain of sales before its definitive import. As the first sale price, obviously, is lower than the price of each subsequent resale of the goods, this method can allow operators to obtain substantial savings, being ad valorem customs duties calculated on a lower taxable basis. To date, the main commercial blocks in the world (e.g. EU, USA and Japan), accept the first sale’rule (in the EU its use is expressly admitted by the art. 147, par. 1, of the Commission Regulation N° 2454/1993). In the latest times however, a new trend has come up, especially in the US and in the EU, aiming at replacing such method with the opposite criterion: i.e. the "last sale" rule appraisal methodology. This is raising worries by importaters, trade Groups and Organizations from all around the world, that now fear the the first sale rule will completely disappear in the future.

To the following link you will find an article published in the World Customs Journal with a comparative analysis on this issue in the US and EU. (read the article)

EC Communication 2010/C 107/12: Instructions for importing or exporting during 2011 controlled substances that deplete the ozone layer

With notice Prot. 7536/RU of 22.02.2010, the Italian Customs Agency recently informed the operators that as of 1th January 2010, the Regulation (EC) No 1005/2009 on the substances that deplete the ozone layer (so-called “ODS”) has entered into force, describing the procedures for the execution of the relative controls.

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