In the event that previously exported goods are to be re-imported into the same territory as they are, having lost the status of goods in free circulation in the EU after export, they would be subject to the payment of customs charges. One of the ways to avoid disbursement of sums of money is to use the deductible reintroduction. This can be achieved by submitting an application to customs explaining that the goods were previously exported from Italy and are now returning to Italy in whole or in part.
Attached to the application are:
– The original export bill with relevant documentation;
– The import declaration without exposure of customs charges.
The exact name of the operation is “duty-free reintroduction” because this facilitation should apply only to duty and not to VAT.
The duty-free reintroduction also applies to VAT when the exporter (who now becomes the importer) has not yet registered the export for VAT. If the transaction was already registered the amount of VAT not applied on the export invoice would go to the VAT Plafond. This is a facilitation, and since the result of reintroduction duty-free must be neutral, it follows that the VAT not shown on the export invoice must be paid to customs.
In the event that the transaction has not been registered for VAT, it is possible not to pay the tax at customs upon reintroduction through a self-certification by the importer (formerly the exporter) who, under his own (criminal) responsibility, declares that the VAT has not gone to constitute plafond. In the event that the transaction has been registered for VAT purposes, there is, at the importer’s discretion, the possibility of avoiding customs payment of the tax through the submission of a Declaration of Intent.
Following the submitted application, customs physically verifies that the returning goods are the same as those exported at the time with a bill attached to the application and checks the documentation. If successful, the duty-free reintroduction is authorized, the export bill is permanently withdrawn from customs and the goods delivered to their rightful owner.
