Technical opinions on the definition of VAT rates
The Tariff & Classification Service Office is also responsible for providing the technical opinion referred to in par. 9 of Circular 32/E of 2010, accompanying the response to appeal applications, pursuant to article 11 of law no. 212 of 2000, concerning the request for identification of the VAT rate applicable to the supply of goods as provided in the attached Table A according to D.P.R. 633/26 October 1972.
In part I, the Table identifies "agricultural and fishery products" for which flat-rate deductions can be applied, and in parts II, II bis and III, the goods and services that can benefit from the reduced VAT rates of 4%, 5% or 10%.
To ascertain the goods to which such tax treatments may apply, the Table makes a reference to the Harmonized System currently in force.
The identification of the correct customs item requires technical assessment of the product, aimed at ascertaining the composition and qualification of the goods.
The request must contain a detailed description of the goods and must be accompanied by any technical data sheets, photos, chemical analyses and samples.
The technical opinion is released within 120 days. In the event that it is necessary to carry out the analysis of the commodity sample by the customs chemical laboratories, the above deadline is suspended until the outcome of the analyses.
Requests must be submitted in accordance with Circular 32/E of 2010, and sent to the certified e-mail address dir.dogane@pec.adm.gov.it.
Samples must be sent to the Tariff and Classification Office, Via Mario Carucci n. 71, 00143 - Rome.