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

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 1th 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

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).

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Defined the list of goods whose import needs the presentation of sanitary certificates//permits released by USMAF offices

With comunication Prot. 27413/RU of 24 February 2009, the custom agency notifies operators that - in accordance to the Reg. (EC) n. 882/2004 of European Parliament and the Council of 29 April 2004, on official controls performed to ensure the verification of compliance with feed and food law,
animal health and animal welfare rules - the Tax Management Unit (office for the customs tariff) of he Agency, in collaboration with the Ministry of Labour, Health and Social Policies, has indicated the goods whose import is subject to the presentation of a sanitary certificate or permit released by the USMAF (Offices of Maritime, Air and Frontier Sanity).

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Steel products: export refunds confirmed

Law n. 639 of 5th July 1964, on "Refund of customs duties and other inland indirect taxes other than the IGE with regard to some exported industrial goods", initially repealed by the D.L. 112/2008 (converted into law n. 133 of 06/08/2008), and then re-introduced by the D.L. 22 December 2008 n. 200 (see our comments), has been now definitively reactivated, being the above D.L  n. 200/2008 converted into law 18 February 2009, n. 9. Accordingly, national operators currently maintain the possibility to require export refunds for commodities indicated by law 639/1964, that are used in the manufacturing process of some products of the national mechanical industry, provided that the latter have acquired the non preferentian Italian origin.

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EU approves anti-crisis measures against the recession of global trade

To react to the global recession of the economy, the European Union has formally started its anti-crisis plan through the granting of a series of aids to the export for products such as butter, cheese, whole milk and skimmed milk powder.

In the Official Journal of the European Union L 49 of 20 February 2009 four new Regulations have been published, fixing, respectively:

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