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A.E.O. Authorised Economic Operator

Question – Who can apply for an AEO certificate: I would like to know who can apply for an AEO certificate.

Answer: Those who can apply for an AEO certificate are:

  • The economic operators established within the Community customs territory that carry out an activity involving customs operations;
  • The non Community economic operators when there is an agreement of mutual recognition of the AEO certificate between the Community and the third country where the applicant is established;
  • The non Community air and maritime companies that however have a local office within the Community or benefit from simplifications under Articles 324f, 445 or 448 of the Reg. (EEC) N° 2454/93.

Question – Lodgement of the application for an AEO certificate: I would like to know where I must lodge the application for an AEO certificate.

Answer: the application must be lodged at the customs office competent for the place where the operator keep the main accounting relevant to the operations carried out and where at least a part of the operations being the subject of the AEO certificate is carried out.

Question – Requirements for the granting of an AEO certificate: I would like to know which requirements must be fulfilled for the granting of an AEO certificate..

Answer: the requirements to be fulfilled are dependent on the type of certificate which is applied for (AEOC, AEOS or AEOF) and listed in Article 5a of the Reg. (EEC) N°  2913/92 and in Articles 14h-j of the Reg. (EEC) N° 2454/93. For further details concerning these Article please refer to the Guidelines issued by the European Commission with the TAXUD document N° 1450/2006.

For further information in this respect and on the said legislation please refer to the website of the Customs Agency “www.agenziadogane.it”, section “click rapidi” (quick click), of the “AEO” link

 

Consignment by post

Question – Delay in the delivery of parcels: I’m waiting for a parcel sent from a non EU Member State. I would like to know how to track it or the office or body in charge for its handling.

Answer: the parcel service is directly managed by the Società Poste Italiane SPA (Italian Postal Service) under a local treatment procedure. For any misdelivery or delay in the delivery of goods you must refer to the post gateways.
A special call centre (ph. N° 803160) has been set up by Società Poste Italiane SPA; you may refer to it or gain more information by visiting the web page “Sdoganamento prodotti postali (Clearance of post products)” made available in the website of the said company (www.poste.it/postali/dogane.shtml).

Question – Postal expenses: For any parcel I’ve received I had to pay5.50 euros for customs duties even though on the parcel was expressively mentioned “GIFT”. Why?

Answer: the indication “clearing cost” on the packing lists that goes with the postal shipments doesn’t refer to customs duties on the imported goods but to expenses (5.50 euros) collected by Poste Italiane SPA due for the international shipment service. You can contact Poste Italiane SPA company for any other information.

 

Currency

Question – Currency carried on the person: How much money can I carry on me when travelling to/from abroad?

Answer: the movement of currency and monetary instruments carried on the person when entering/exiting the national territory is allowed without declaration for amounts less than 10.000,00 €.
All the amounts equal to or exceeding 10.000,00 € must be declared through a special form to be submitted to the customs office. This obligation is in force not only for the third countries but also for the movements between Italy and the other EU Member States.
The declaration form is available on the website of the Customs Agency www.agenziadogane.gov.it – by clicking the link “consigli per il viaggiatore” (tips for the traveller) – “modulistica” (forms).
The said form must be submitted to the customs offices duly completed and signed by anyone entering or exiting the national territory carrying on him an amount of cash equal to or exceeding 10.000,00 €.

 

Excise duties

Question – Criteria to be fulfilled for the opening of an alcoholic shop: I am opening a shop selling different products among which also wines and liqueurs; I must apply for a licence to the Excise duty office?

Answer: Those who sell alcoholic products must submit a notification, under Article 29, par. 2 of the Legislative Decree N° 504/95, to the relevant customs office that their business sell alcohol and obtain the relevant licence under Article 86 of the consolidation act of the Police laws (Royal Decree N° 773 of 18/06/1931). For further information on the said notification, please refer to the local customs office.

Question– Criteria to be fulfilled for the installation of a photovoltaic plant: I want to install a photovoltaic plant with a rated power greater than 20 kW and I would like to know which is the procedure to be followed.

Answer: the electric Energy produced by a photovoltaic plant with a rated power greater than 20 kW falls within the scope of the tax system currently applied to electric Energy (governed by Title II of the consolidation act approved with Legislative Decree N° 504, of  26/10/1995, as amended by the Legislative Decree N° 26 of  2 February 2007 as regards the excise duties and by Article 6 of the Legislative Decree N° 511, of 28/11/1988, converted with amendments by Article 5 of the said Legislative Decree N° 26/07, as regards the local and provincial surtax).
Under Article 53 of the said consolidation act, those who want to install such a production plant (for personal use) must notify it to the customs office competent for the territory that will check the plant and issue the relevant licence of use, subject to the payment of an annual duty of an amount referred to in Article 63, par. 3, of the consolidation act.
Instead, should the individual install a production plant for commercial use, he must inform the same office of it, under Article 53, unless there is a consumption for personal use by the same producer which is free of charge.
The said office, where you can obtain the relevant forms, may establish the terms of payments, if any, in relation to the type of plant and to the use of electric energy, and the relevant fulfilments subject to the fact that the excise duty and the surtax are due regardless that the electric energy is provided to the end user or consumed by the same producer.
Please note that the tax rates are listed in Annex I to the Consolidation Act, the facilitations are listed in Article 52 of the consolidation act. The rates and the facilitations in force for the local and provincial surtaxes are indicated in the said Article 6 of the Legislative Decree N° 511/1988. For further clarifications please contact the customs office competent for the territory.

Question – Benefits for the automotive gas oil: I am registered in the register of own-account carriers; where can I obtain the guidelines and forms for applying for the reimbursement of the excise duties on the automotive gas oil?

Answer: the forms, guidelines and software for the application for reimbursement of the excise duties charged on the automotive gas oil are available on the website of our Customs Agency (www.agenziadogane.gov.it) under the heading "accise (excise duties)". Please note that to obtain the reimbursement (in cash or to be used as a setoff) the concerned person must submit a specific declaration to the customs office competent for the territory by 30 June of the year following the one of consumption.

Question – Use of a tax credit granted to carriers: How long after the presentation of the application for reimbursement of the excise duties on automotive gas oil does it take for me to be able to use the granted credit as a setoff?

Answer: Under Article 4, par. 2 of the Presidential Decree N° 277 of 2000 the application is deemed to be approved and the recipient can use the credit granted as a setoff, subject to a request being made in this respect, after sixty days from the receipt by the office, of the declaration or the missing elements without the individual being notified the denial measure.
In these cases the competent office can annul with a motivated measure the approval instrument illegally formed unless, where applicable, the concerned person rectifies the mistakes within a time period established by the same office.
Please note also that under the said Article 4, paragraph 3 of the Presidential Decree N° 277/2000 the credit can be used as a setoff within the calendar year in which the credit was originated. For the use of any surplus, an application for reimbursement must be submitted within 6 months following this year.

 

Exemptions

Question – Maximum amount of cigarettes that can be brought by travellers: I am an Italian citizen and I often travel abroad for work. I would like to ask you the following question: what is the maximum amount of cigarettes, in terms of pieces, that I can import to Italy for personal use only? Does this amount change for trips between the EC and non-EC countries?

Answer: a traveller arriving from a non-EC country may bring with him, in exemption from customs duties, a maximum amount of cigarettes of 200 pieces (a carton); instead, a traveller circulating between two EC countries can bring with him a maximum amount of 800 pieces of cigarettes (4 cartons).

Question – Import of inherited goods: After one of my relatives’ death, I have to acquire a personal property coming from a non-EU country. What should I do?

Answer:personal property acquired by inheritance, by a natural person having his normal place of residence in the customs territory of the Community is admitted free of import duties (subject to articles from 16 to 19 of the EEC Regulation N° 918/83). Furthermore:

  • no relief is granted for the products listed in Article 17 ( i.e. alcoholic products; tobacco and tobacco products; commercial means of transport;
  • relief is granted only for personal property entered for free circulation no later than two years from the date on which the person concerned becomes entitled to the property ( final settlement of the inheritance).

In order to obtain the authorization to such a relief, the person has to submit to the competent customs Authority of the MemberState of importation, a document issued by a notary or by another competent Authority of the 3rd country whichcertifies that the imported goods are acquired by hereditary succession. The relief is granted upon the interested person’s request, directly by the local customs office competent for the place of arrival of goods.
Any other information can be found in the circular note N° 22/D dated 05/05/04 available on the Customs Agency website (www.agenziadogane.gov.it), in the section "Norme Doganali" - Circolari - Anno 2004".

Question – Transferring of furniture from a non-EU country: I have to transfer my furniture from a non-EU country to the customs territory of the Community. What should I do from the customs point of view?

Answer: personal property imported by natural persons transferring their normal place of residence from a third country to the customs territory of the community is admitted free of import duties (art. 2 to 10 of the EEC Regulation n° 918/83 and art. 3 of Ministerial Decree n° 489 dated 1997) only:

  • to persons whose normal place of residence has been outside the community for an uninterrupted period of 12 months or longer;
  • the imported personal property has been in the possession of and used by the person concerned at his former normal place of residence for a minimum of six months.

The relief is granted upon the interested person’s request, directly by the local customs office competent for the place of arrival of goods.
Any other information can be found in the circular note N° 22/D dated 05/05/04 available on the Customs Agency website (www.agenziadogane.gov.it), in the section "Norme Doganali" - Circolari - Anno 2004".

Question – Gift coming from a non - EU country: A person sent me a gift from a non-EU country and I had to pay the customs duties even if on the dispatch note it was indicated “gift”. I would like to know how the customs duties are calculated in this case.

Answer: From the customs point of view; the legislation in force provides that relief from import duties is granted when:

  • the goods are shipped by an individual to another individual
  • the shipment is commercial-free;
  • it is free of any charge;
  • it doesn’t exceed 45 euros for each shipment

(Regulation EEC n918/83, Ministerial Decree n° 489 art. 7/9 dated5 December 1997).
Any other information can be found in the circular note N° 22/D dated 05/05/04 available on the Customs Agency website (www.agenziadogane.gov.it), in the section "Norme Doganali" - Circolari - Anno 2004".
If this is not the case, it should be noted that generally speaking upon the introduction in Italy of non-UE origin goods, the importer must pay:

  • the customs duties (if stated) on the transaction value (value including the transportation fees and insurance) and the rates vary according to the goods to import:
  • VAT (at 20%) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to exactly establish the kind of goods also from the product point of view both in order to apply the related tax and customs treatment and check whether any import restriction or licence is applicable in this respect. You can verify the necessary information by accessing the web page “La Tariffa Doganale (TARIC)" or the Customs Agency website (www.agenziadogane.gov.it).
The final classification of goods is established by customs officers only upon their presentation to customs.

Question – Purchases of items of little worth in Internet: I often buy items of little worth in internet and I am surprised that sometimes I have to pay also customs fees. I would like to know how these fees are assessed.

Answer: under the customs viewpoint the Community legislation in force (Article 27 of the Regulation - EEC - N° 918/83) allows the duty exempted admission of consignments consisting of goods of little worth, dispatched by an individual residing in a non EU country to an individual within the EU provided that the value of these goods does not exceed 150 €.
Alcoholic products, perfumes and the eau de toilette, tobaccos and tobacco products are not eligible for this exemption.
Under the fiscal viewpoint I would like to stress that, unlike the duty exemption (fixed at 150 €), the VAT exemption is fixed at 22 € (Article 5 of the Ministerial Decree N° 489/97); a duty exemption is applied for example to the purchase of goods worth between 22 and 150 €; the normal VAT rate instead will be regularly charged.
Please note that if the value of the goods exceeds the exemption limits, the importer must pay the duties on the total value of the purchased goods.
Therefore, if all the requirements and conditions above are not complied with, at the time of importation into Italy of goods originating in a non EU country the importer must pay:

  • The duties (if any) assessed on the “transaction value” (this value includes the transport and insurance costs) the rates of which may vary according to the kind of imported goods;
  • The VAT (usually at 20%) assessed on the “transaction value”, increased by the rate of duty, if any. 

However, the type of goods must be exactly established, also from the product point of view, both in order to apply the right duty or tax treatment and to assess any need for licences or whether there are restrictions on import which are not applied when the goods are eligible for exemptions.
For further information you may refer to the website of the Italian Customs Agency (www.agenziadogane.gov.it), at the page "Customs Tariff/Tariffa Doganale (TARIC)".
Please note, however, that the final classification of the goods is directly established by the customs officials when presenting them to customs.

Question – Goods carried on the person: I would like to know what is the duty exempted maximum amount a traveller coming from a non-EU country carrying goods with him may benefit from without paying any duty.

Answer: the current Community legislation and the relevant National practice (Article 45 of the Reg. (EEC) N° 918/83, as amended by the Council Regulation (EC) N° 274/2008 and the circular N° 43/D of the Italian Customs Agency, of 28/11/2008) provides for the exemption from customs duties, VAT and excise duties of goods which are contained in travellers’ personal luggage, travelling from third countries provided that they are of non commercial nature and their value does not exceed as a whole 300,00 € for each traveller. This amount  is increased to 430,00 € in case of travellers by air and by sea (travellers by air or sea will mean all passengers travelling by air or sea with the exception of the leisure private aviation and navigation).
For travellers aged less than 15 years, the money limits above are reduced to 150,00 € for each traveller, regardless of the used means of transport.
Please note that you cannot split the value of each goods item in order to assess the money thresholds above.
Quantity limits have been established for tobacco products, alcohol and alcoholic beverages which are listed in the website of the Italian Customs Agency (www.agenziadogane.it), under the heading “Consigli per i viaggiatori” (tips for travellers) of the “Carta doganale del viaggiatore” (Customs Traveller Card).
Please note that if the value of the goods exceeds the exemption limits, the traveller must pay the customs duties on the total value of the goods.

 

Export

Question – what to do when exporting goods: I should export goods to a non EU country and I would like to know what are the document to be submitted.

Answer:from the customs viewpoint, under the current Community legislation no duties or customs duties must be paid for export operations to third countries. It is clear, however, that the rules in force in the country of destination at the time of the importation will be applied.
As regards the customs formalities on export, please note that you must place the goods leaving the Community territory under the specific procedure by presenting the customs declaration of export which must be completed in accordance with the guidelines set forth in the circular N° 45/D of 11/12/2006 (available on the website of the Customs Agency - www.agenziadogane.gov.it – under the heading “norme doganali (Customs Legislation) – Circolari (Circulars) – Anno (Year)- ”), together with the commercial documents and licences, authorizations or instruments, should they be mandatory for the exportation of that kind of goods.
In view of this please note that the Community automated export control system (Export Control System – ECS) went live on 1st July 2009 and is applied for all those cases provided for in the Community legislation. This system requires the operator to submit the customs declaration to the customs office of export which hands over to the declarant the Export Accompanying Document (EAD) accompanying the goods up to the customs of exit, after the receipt of this declaration and once authorized the release of the goods.
Under the fiscal viewpoint, this operation is a “supply on export” and it is not liable for VAT (Article 8 of the Presidential Decree N° 633/72).
For any further information please contact the local customs office.

Question – Fulfilments for the issue of the stamp confirming the exit of the goods for exports carried out under A.E.S./E.C.S.: Following the application of the Community automated export control system (AES), I would like to have some clarifications on the issue of the stamp confirming the exit of the goods.

Answer:for the operations carried out under AES, the stamp on copy 3 of the SAD confirming the exit of the goods is replaced by the electronic message “exit results” sent by the Customs of exit to the Customs of export, under Articles 796c, 796d and 796e of Regulation (EEC) 2454/94, as amended by the Regulation (EC) N° 1875 of 18.12.2006.
As regards exports eligible for refunds, the required stamp and signature confirming the exit of the goods is affixed by the official of the customs of export on the back of copy 3a of the SAD based on the said message “exit results”. The customs of issue will send copy 3a to the Paying Agency (SAISA) within ten days from the day when the certifications confirming the exit has been received from the customs of exit.
Please note that the information that customs has at its disposal is equivalent to the proof of exit from the European Union and is stored in the information system of the customs agency (A.I.D.A.) and can be consulted by the economic operators by entering the Mouvement Reference Number (MRN) in the website of our Customs Agency (www.agenziadogane.gov.it) under the heading “notifica di esportazione” (export notification) (AES)”.
Besides, you can check the Community MRN, for which the customs of exit and the customs of exportation belong to two different Member States, on the website of the European Commission at the following address: ec.europa.eu/taxation_customs/dds/cgi-bin/ecshome?Lang=EN (just the page displaying the English version).
Under the fiscal viewpoint the operation is a “supply on export” and it is not liable for VAT (Article 8 of the Presidential Decree N° 633/72).
For any further working information please contact the local customs office.

Question – Request for a duplicate of the customs declaration of export: Our customs agent has sent us by first class mail the original copy of the export customs bill of entry which, however we have not received yet; what are we to do to obtain a duplicate of the said document?

Answer: for all export operations made prior to 1st July 2007, as well as all export operations made following this date but falling outside the scope of the new Community automated export control system (ECS), the request for a duplicate of copy 3 of the export customs declaration must be made to the export customs office, that is to the customs of departure (which can be the same of that of exit). For further information please see the circulars N° 75/D of 11/12/02 and N° 10/D of 01/03/2004, available on the website of our Customs Agency (www.agenziadogane.gov.it) under the heading "norme doganali (Customs Rules) - Circolari (Circulars)– "Anno" (Year)".

Question – Dispatch of a gift parcel: I should send some goods not for sale, but as a gift to some relatives residing in a non EU Member Country. What are the duties to be paid? I must pay VAT or a VAT equivalent tax?

Answer: from the customs viewpoint, no payment of duties or customs duties is provided for in the Community legislation in force for export operations to third countries. Of course, in the country of destination the rules provided for by the same country to this regard shall apply at the time of the importation.
Should, for these consignments, be used the service provided by international carriers or by the post, the relevant packing list accompanying the goods must be completed.

 

Import

Question – Calculation of customs duties on goods to be imported: I would like to know how to calculate the customs duties on goods purchased outside the European Union territory and imported to Italy.

Answer: The taxable basis in order to apply the ad valorem duties (the large part of duties) is based on the transaction value, which is the price actually paid or payable for the goods (generally, the price appearing on the invoice) including the transportation fees and insurance (Art. 29 et seq. of the Regulation EEC n2913/92and Art. 32 of the same Regulation)
On the other hand, the taxable basis of VAT on importation is the mentioned customs value increased by any duties and the fee of transportation up to the place of destination within the Community territory (art. 69 of the Presidential decree N° 633/72).
It should be noted that it’s necessary to exactly establish the kind of goods also from the product point of view in order to charge the right tax and customs treatment as well as to check whether any import restriction orlicence is required in this respect.
For further information see the web page “La Tariffa Doganale (TARIC)" or the Customs agency website (www.agenziadogane.gov.it).
The final classification of goods, in any case, is directly established by the customs officers upon theirsubmission to the customs office.

Question – Customs duties on the purchase of a musical instrument in non-EU countries: Since I have to buy a musical instrument coming from a Country outside the European Union, I would like to know the related customs duties.

Answer: Generally speaking, upon the introduction in Italy of non-UE origin goods the importer must pay:

  • the customs duties (if stated) calculated on the transaction value (value including the transportation fees and insurance) whose customs duty rates vary according to the kind of goods to be imported;
  • VAT (at a 20% rate) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to set exactly the kind of goods also from the type products point of view in order to apply the right tax and customs treatment as well asto check whether any import restriction orlicence is required in this respect .
For further information see the Customs Agency website (www.agenziadogane.gov.it) at the page “La Tariffa Doganale (TARIC)", section XVIII, chapter 92 musical instruments.

Question – Customs duties on purchase of computer items coming from non-EU Countries: Since I have to purchase computer items like: a computer, Notebook, a printer for PC etc. coming from a non-EU Country, I would like to know the customs duties to pay.

Answer: Generally speaking, upon the introduction in Italy of non-UE origin goods, the importer must pay:

  • the customs duties (if stated) calculated on the transaction value (value including the transportation fees and insurance) whose customs duty rates vary according to the kind of goods to be imported;
  • VAT (at a rate of 20%) calculated on the mentioned transaction value increased by the customs duty rate.

It’s necessary to exactly established the kind of goods also from the product point of view in order to apply the right tax and customs treatment as well asto check whether any import restriction orlicence is required .
For further information see the web page “La Tariffa Doganale (TARIC)" or the Customs agency website (www.agenziadogane.gov.it), section XVI - chapter 84, issue 8471.

Question – A flat-rate duty on merchandise coming from a non–EU country: I’ve heard of a flat-rate duty charged on goods coming from non –EU countries for an Italian citizen . May I have more information?

Answer: “The preliminary provisions to the common custom Tariff” allow the application of an ad valorem flat-rate duty (2,5%) on goods contained in the shipments sent from an individual to another individual or contained in the personal luggage of travellers provided that they are imports of non-commercial nature and have the following characteristics:

  • they are of an occasional nature;
  • they are intended for personal use of the consignee or his family;
  • they are sent to the consignee by the consigner free of payment of any kind

The flat rate duty (2,5%) is chargeable when the goods value (for which import duties apply) doesn’t exceed the amount of 700 euros for each shipment or traveller. The said flat rate duty doesn’t apply to “tobacco products and substitute of the processed tobaccos”, shipped or carried by the travellers exceeding the fixed quantitative limits (Art. 31 or 46 of the EEC Regulation n° 918/83 as amended by Regulation 355/94).

 

Vehicles

Question – Circulation of a vehicle with a non-EU license plate on the national territory: I would like to know if a vehicle with a non-EU license plate can circulate on the Italian territory. Information on the legislation on the matter will be appreciated.

Answer: from the customs point of view, your situation is laid down in Art. 558 of EEC Regulation N° 2454/93 (as amended by EC Regulation N° 993/01 which allows under the Temporary admission regime the total exemption from import duties for a mean of transport which was registered outside the community customs territory in the name of a user living outside the same territory.
Any other information can be asked at the custom office of entry into the Community customs territory.