Jun 5, 2014
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... Jun 5, 2014
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.,... Jun 5, 2014
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... Jun 4, 2014
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... Jun 4, 2014
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. Jun 4, 2014
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... 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
EU customs clearance is of particular interest to Swiss companies exporting goods to many EU states. Registration for business tax purposes (i.e., representation by a fiscal representative) must be done in an EU country that borders Switzerland. Tax registration... Jun 4, 2014
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,... 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 4, 2014
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... Jun 4, 2014
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... 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
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... 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... May 22, 2014
The warrant must be transmitted to the shipper in writing or by electronic means of communication. If it is conferred verbally or by telephone, the principal is liable for risks related to erroneous or incomplete communications until the shipper receives written... 
