"NEWS June 6, 2016-2016 1° maggio From the new Union customs code"
This past May 1 came into force the new customs code of the European Union, which replaces the previous Community customs code and its implementing provisions.
As mentioned above, even the new code (Reg. EU October 9, 2013, n. 952, hereinafter TOU) should be read in conjunction with a number of implementing provisions contained in EU regulations July 28, 2015, n. 2446 (RE) and November 24, 2015, n. 2447 (RD), and with the transitional rules set out in regulation December 17, 2015 (TDA), published in the official journal of the European Union on 15 March last.
For businesses and professionals it is a change of major impact, with positive or negative implications and consequences, which must be carefully studied.
On the one hand, we must quickly identify what changes are needed in the business running: a lot of news regarding value, origin, representation, customs and procedures. Secondly, it is appropriate to explore including the facilities provided, opportunities that open up and that could be implemented by the companies.
Are, therefore, to carefully study the economic and financial implications inherent in the new settlement of customs duties and VAT at customs, and it is necessary to also review the contracts with suppliers and sales or purchasing agents, as well as that pertaining to the licensing of intangible assets, in order to assess whether it is consistent with the new framework, with the aim of reducing areas of potential risk and optimize the taxation of foreign products.
In addition, it is necessary to appropriately consider that every facility and simplifications are conditioned by their certified Aeo (authorized economic operator). Not only those involved in the supply chain (it is basically take place so far in our country), but all the companies that buy and sell, to or from foreign countries, are called customs compliance, namely to obtain a prior assessment of their reliability in the management of customs activities and in its financial soundness.
The Aeo certification is the condition which are subordinate not only a lower incidence of controls (and the consequent delay in the timing of delivery of goods) in customs operations, but also reducing or guarantee waiver and many other benefits.
Of great importance-and the point is well aware, even for negative consequences – is the new rules on representation, since the Code expressly states the right of anyone, to appoint a representative in their dealings with the Customs authorities, with the result that should not be "more possible to reserve this right of representation with a law enacted by a Member State ' to a particular class of subjects. A customs representative who complies with the criteria for the granting of the status of authorised economic operator should also be entitled to provide such services in a Member State other than the Member State in which it is established.
In the review of what's new with greater impact on the business running, it should be pointed out that, between the procedures designed to streamline and simplify trade, the new CDU does not include the institutes of understatement and domiciled procedure (provided by the present Code), but only that of simplified declaration.
It's a change which is not without consequences, considering that imports through customs domiciling are, currently, the most important part of customs operations and that, in 2015, the 85% customs declarations came within a domiciled procedure: it is estimated that approximately 4,500,000 has been submitted by means of import declarations and customs domiciling 11,000,000 of the export.
To avoid that the novelty would produce the effect of block, since 1 St may, fluidity in traffic, the Customs Agency has planned as an alternative technical solution, that the statements made by the local clearance procedure are considered, automatically, "standard declarations to customs", with goods presented to customs authorities approved "other place", as provided by article 139 CDU. As a result, the spaces previously allowed for the completion of the domiciled procedure will be automatically recognized as "other places approved by the Customs authorities" for retail presentation.
A brief mention deserves the redefinition of customs procedures, which are no longer distinguished between economic and suspensive and were reduced to three: release for free circulation, export and special schemes. Are special arrangements: a) transit; b) deposit (which includes the customs warehouses and free zones); c) the particular use (which includes the temporary admission and the end use; d) refinement (active and passive).
by Sara Armella