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E-customs: the Customs Agency recaps the european strategy and illustrates the future scenario for the implementation of the program

Sunday, 15 March 2009 18:49

With a special communiquè published on its web site, the CustomsAgency anticipates the new elements that will be soonly introduced by several Community regolulations which fall within the so-called "e-customs" project, among which the Regulation establishing the ’EORI (Economic Operator Registration and Identification), that will published in the next daysin the Official Journal of the European Union.

Such a system, embedded in a Commission proposal (doc. TAXUD/1725/2008) that will shorly converted in an EC Regulation, provides the institution at Community level of a database of operators (both natural and moral persons) performing transnational operations at Community level and that, as such, need to enter into contact with customs.

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Antidumping duty on imports from the PRC and Thailand of certain plastic sacs and bags, amendments to the Reg. (EC) n. 1425/2006

Thursday, 12 March 2009 09:46

The Council Regulation (EC) n. 189/2009 of 9 March 2009 introduces further changes to the Regulation (EC) n. 1425/2006 (already amended by Regulations (EC) n. 1356/2007 and n. 249/2008), imposing an antidumping duty on imports of certain plastic sacs and bags originating in the Popular Republic of China and in Thailand and containing at least 20% by weight of polyethylene and of sheeting of a thickness not exceeding 100 micrometres (μm), falling within the following CN codes:

(continues ...in Italian)

L’interpello non è impugnabile in sede giurisdizionale

Wednesday, 04 March 2009 10:50

L’Agenzia delle Entrate, con la circolare n. 7/E del 3 marzo 2009, detta alcuni chiarimenti sulla natura delle risposte fornite dall’amministrazione finanziaria alle istanze di interpello presentate dai contribuenti, specificando in particolare che si tratta di atti amministrativi non provvedimentali. Tale tipologia di atto, come noto, assolve funzioni solo strumentali (accessorie o secondarie) rispetto ai provvedimenti amministrativi, dei quali non possiede i caratteri tipici, ovvero:

l’autoritarietà (ossia la capacità di apportare una modificazione unilaterale nella sfera giuridica dei destinatari);
l’esecutività (l’attitudine a produrre automaticamente ed immediatamente i propri effetti);
l’esecutorietà (la capacità di imporre coattivamente l’adempimento degli obblighi in essi contenuti).

Single transport contract for transport to a third contry: derogations to the application of the AES/ECS system

Sunday, 01 March 2009 17:31

With the Notice Prot. 17619/RU of 18 February 2009, the Customs Agency gives an answer to the various requests submitted by some air carriers and customs offices regarding the proper application of the derogation to the use of the AES/ECS system provided for Art. 793, par. 2, point. b), of Reg. (EEC) 2454/93 (“IP-CCC”), concerning the export procedure with a single transport contract for transport to a third Country. The application of the AES/ECS system, launched at Community level on 1^th July 2007, has lead to the introduction of new ways for declaring exported goods, with the use of IT procedures and the application of an “electronic exit visa” instead of the manual visa. For further informations, see the notice n. 3028 of 21 July 2008 of the Italian Customs Agency.

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VAT warehouses ans statutory interpretation of art 50a, d.l. n. 331/1993; first comments of the customs Agency

Thursday, 26 February 2009 15:09

With Notice Prot. 22321 R.U. of 24.02.2009, the Customs Agency provides some useful explanations regarding art. 16, par. 5a of law 28 January 2009, n. 2 (with which the law-decree 29 November 2008, n. 185 has been converted into law), that recently introduced a statutory interpretation of the VAT warehouse regime (see our article). Such clarifications complemet those provided by the Agenxy with the Circular 16/D of 28 April 2006 and the Notice prot. n. 7521 of 28 December 2006. In particular, the new notice draws the attention of operators on the fact that according to the above article, provision of services listed to point h), par. 4 of art. 50a, of d.l. 30 August 1993, n. 331 (converted, with amendmends, in law 29 October 1993, n. 427), concerning goods shipped to the warehousekeeper - included processing operations and usual forms of handling indicated to the Annex 72 of the Implementing Provisions of the Community Customs Code or "CCC-IP" (Regulation EEC n. 2454/93) - must be considered, in any case, as an introduction in the VAT warehouse, even though non phisically performed within the warehouse premises, but in the neighbouring or contiguous areas, as specified by the explanatory report to the new law (see in particular p. 105).

News

E-customs: the Customs Agency recaps the european strategy and illustrates the future scenario for the implementation of the program

Antidumping duty on imports from the PRC and Thailand of certain plastic sacs and bags, amendments to the Reg. (EC) n. 1425/2006

L’interpello non è impugnabile in sede giurisdizionale

Single transport contract for transport to a third contry: derogations to the application of the AES/ECS system

VAT warehouses ans statutory interpretation of art 50a, d.l. n. 331/1993; first comments of the customs Agency

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