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Logistic fields | CUSTOMS SERVICES

Community legislation defines the customs warehouse as an economic regime and suspension.
It's indeed permitted the suspension of payment of all rights (whether the duties that the VAT) levied on foreign goods brought and deposited by going to defer the payment of such taxes at the time of the effective extraction of the goods from the warehouse to the end of permanent importation.

Following a formal authorization issued by the Customs and Monopolies, it's permitted to hold in a customs warehouse goods from third countries for an indefinite period, to be decided then, once extracted, on importation into the EU, to export to non-EU countries, sending to another customs warehouse.

A customs warehouse can then:

  • The deferment of payment of customs duties, and this will only at the time

    of actual imports and the arrival of the goods into the U.E.

  • The payment of customs duties only on the amount of goods that

    will actually be imported

There are several advantages:

to reduce the imbalance between the anticipation of customs duties

and the proceeds from the sale of goods

to hold the goods for a long time storage to the foreign state

be able to carry out usual forms of handling the goods

before the customs clearance

to extract fractionally consignments introduced into storage,

only against actual deliveries to realize

be able to handle the goods of non-EU origin to be allocated,

partially or in part, without the export to import

be able to return the defective or non-conforming goods to the

country of origin without performing the import

For more info:
Tel: 06 911471

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