Customs warehouse type "A"
According to the Customs Agency, the custom warehouse is a suspensive regime and allows, according to a special authorization from the customs authorities, the suspension of payment of duties imposed on goods deposited. These are structures and storage areas where you can keep the goods without being submitted to the relevant tax burden, waiting to find their final destination. They are allowed to benefit, the following types of goods:
- extra-EU goods under suspension of customs duties;
- EU goods, for which specific Community legislation provides, in virtue of being placed in a customs warehouse, for measures normally attaching to the export of goods, pending the final destination of those (art. 98, letter . b) of Regulation (EEC) No 2913/1992).
In particular, a customs warehouse type A should meet the following requirements:
- it must be managed under the responsibility of the depositary
it is used by any depositor to store the goods
- it is mandatory the records account with the entry of goods
- it applies the simplified procedures referred to in Article 776 of the Code, except for agricultural goods subject to pre-financing
They are found in plants called "general stores", already authorized through formal procedure of the Ministry of Productive Activities for the handling of domestic goods. For the purposes of the storage of non-Community goods after giving such authorization, the holder of the plant must submit an application to the customs administration to manage the system, or part of it, as a deposit type A.
The regulation of the customs warehousing procedure is rather complex. As with all economic customs procedures, for its use is required specific authorization by the customs authorities responsible for the area, which is awarded only to those who offer adequate guarantees, which are necessary to ensure the orderly conduct of the underlying transactions.
Customs Temporary housing
Are considered to be in temporary storage the goods to the foreign state admitted to reside in the customs territory of the Community without forming immediately subject to customs, in particular in application of the provisions of national law.
Normally, merchandise is destined to temporary custody pending documents that can testify to the nature, or that provide certifications and information necessary to the introduction into storage in a bonded or import of goods.
Distribution by express courier
The express courier is a company that transports groupage with shorter time compared to the national groupage. In general, establishing a warehouse in Cesena departure, the delivery occurs within 24 hours regarding the central and northern Italy, while it occurs in 48 hours to the South and the islands.
Domestic goods are those entirely produced in the territory of Italy, as well as those imported from non-EU countries or through "declaration of final import".
Previously the goods outside the EU must be entered in "free circulation" within the Community customs territory, paying the import duties and respecting any prohibition and restriction in matter of trade policy. In this way the goods obtain the status of "Community goods".
Transactions involving goods "in a foreign state" refers to the goods at the time of their purchase (or sale) possessing the legal status of "foreign goods", as they were not paid for their duties necessary to entry into the territory of the European Union. They are goods from non-EU countries who have not acquired the legal status of nationalized or community goods, therefore they cannot move freely within the territory of the Union, but they must be stored in a custom warehouse.
Excise fiscal warehouse
The Consolidated laws concerning taxes on production and consumption and related criminal and administrative penalties, approved by DL October 26, 1995 No. 504 and subsequently updated by the Legislative Decree 2/2/2007 defines the excise deposit as "the facility in which they are manufactured, processed, held, received or dispatched goods subject to excise duty suspension under the conditions set by the country authorities”. The depositary is the authorized "holder and is responsible for managing the tax warehouse".
The regime of the tax warehouse is authorized by the tax authorities. The exercise of the deposit is subject to the grant of a license, according to the provisions of Article .63.
EU goods are goods wholly obtained in the territory of the Community or imported from non-EU countries and placed on the "free circulation" within the EU territory. Only after payment of duties, these goods are allowed to acquire the status of a EU commodity and thus they are able to circulate freely within the EU territory or can be stored in normal (national) storage warehouse.
Faith of deposit, Warrants
The faith of deposit (or warrant) is a useful tool for the purpose of business financing by banking institutions in the face of a real guarantee on the goods stored in bonded warehouse. In practice, the bank becomes the owner of the goods included in the faith of deposit if the original owner of the goods do not comply with the obligations and agreements with the bank.
Article. 1790 of the Civil Code states that "the general stores, at the request of the depositor, should provide a faith of deposit of the goods deposited.
The faith of deposit must indicate:
- the name and surname or company name and address of the depositor
- the place of deposit
- the nature and quantity of the things deposited and all information useful to locate that
- if the goods have been subject to customs duties and if there has been an insurance
Art. 1791 specifies that "the faith of deposit is united to a pledge note, on which the information required by the previous article are repeated. The Faith of deposit and note of pledge must be detached from a single register matrix to be kept at the warehouse.
The faith of deposit is a credit instrument, representative of commodities: the possessor of faith deposit, together with the note of pledge, has the right to reclaim the things deposited and he is also entitled to require, at his expense, things deposited to be divided into more parts and each part is released for each faith of deposit with a distinct note of the pledge to replace the overall title. The owner of a faith of deposit includes the ability to transfer the title (but not the ownership of the goods which you buy only when you get the material availability of those resources); as a consequence the pledge, seizure, garnishment and any other constraint on the goods have no effect if you do not implement the title that is. To implement these goals, the faith deposit and pledge may be transferred, either jointly or separately, by endorsement, which means that they are instruments for order, even if this clause has not been inserted on them.
The general stores are storage warehouses that have this object:
- to provide for the custody and preservation of goods and commodities, both domestic and foreign, of any origin or destination that will be deposited;
- to release, as expressly request, special securities trade under the name of faith deposit;
- to provide for the voluntary or forced sale at public auctions of things lodged pursuant to the Commercial Code.
The general stores shall be governed by the following legislative references:
- r.d.l. 01/07/1926, n. 2290 (sort of general stores, conv. Law in the l. 06/09/1927, n. 1158, and subsequently amended by the l. 12/05/1930, n. 685);
- r.d. 16/01/1927, n. 126 (approval of the Regulation on the rules and the exercise of general stores and the application of the customs rules to these general stores);
- l. 02/11/1964, n. 1160 (deposits of mineral oil at the general stores and warehouses);
- Articles. 1787-1797 Civil Code.
Goods subject to excise duty
The laws concerning taxes on production and consumption and related criminal and administrative penalties, approved by DL October 26, 1995 No. 504 and subsequently updated by the Legislative Decree 2/2/2007 defines the excise tax as "indirect tax on production and consumption expected under the name of excise duty or consumption and corresponding surtax border or of consumption”. For products subject to excise duty, the tax obligation arises at the time of their manufacture or import, while the excise duty is chargeable at the time of release for consumption of the product.
A commodity is defined as "submitted to excise duty" if eligible for excise tax regime, "subject to excise duty" if it has not been fulfilled its tax liability.
Among the most common excisable goods we can mention the case of alcohol (whiskey, vodka, gin), intermediates (sake), wines (subject to excise duty with zero tax for Italy), beer, lubricating oils...
Handling refers to the set of operations that regulate the entry and exit of goods from warehouse to warehouse.
Article. 1737 of the Civil Code defines the role of the shipper: "the contract of freight forwarder is a term with which the shipper undertakes to conclude, on its own behalf and on behalf of a principal contract of carriage and to make ancillary operations."
The forwarder is enabled for all domestic and international shipments.
In Art. 1739, there are listed on its obligations, "In the choice of the route, the vehicle and the way of transport of the goods, the freight forwarder is obliged to observe the instructions of the client and, failing that, to operate according to the best interest of the same. Unless it has been ordered otherwise and without prejudice to the contrary use, the shipper has no obligation to procure insurance of the things shipped. Any award, allowance and benefits of rates obtained by the shipper must be credited to the customer, with the exception of any agreement to the contrary."
According to Assologistica, our national association for general warehouses, frozen warehouses and logistics, for integrated logistics we refer to "a set of organizational, management and strategic activities governing the farm flows of materials and related information from its origins at suppliers to the delivery of finished products to customers and after-sales service ".
Logistics Customs is nothing but the activity of integrated logistics breakthrough in the field of customs warehouse to the foreign state, VAT, excise duties.
National groupage distribution
The Inter-Ministerial Circular no. 0071914 provides the following definition of "bulk":
"[...] Operation carried out by the same vehicle on which consignments are loaded, each weighting less than 5 tons, identifiable by appropriate documentation on the vehicle itself. The assumptions of groupage consignments, therefore, are characterized by the presence of several lots of small entity, even of the same type of goods, which are commissioned by multiple senders and transported by a single carrier. It should be noted that the exemption operates only on condition that the vehicle has appropriate documentation, including commercial, which may be inferred from the type of each consignment of goods loaded."
Origin of goods
The term "origin" of the goods means commonly the country in which they were produced. The identification of the origin of the goods allows the correct application of commercial policy measures as well as the quantification of the duty which the goods will be subject to.
Provenance of goods
For provenance of goods we mean the country from which they were imported within a state, regardless of their origin.
Provision of space
Provision of space in a warehouse that carries out storage for third parties. The contract for the supply of space may in special cases be substituted for a lease without incurring tax registration.
For storage we refer to the process of accommodation and storage (at stores and warehouses) of products intended for sale, sold on consignment for the purpose of rework or specific treatments.
Transport of frozen goods
The Legislative Decree dated January 27, 1992 - n°110- states that frozen food means the food:
- subjected to a special process of freezing, which allows to overcome as quickly as needed, depending on the nature of the product, the area of maximum crystallization and to maintain the temperature of the product in all its points, after thermal stabilization, uninterruptedly to values equal to or below -18 ° C;
- sold as such.
- The temperature of the frozen food must be maintained at all points of the product to a value less than or equal to -18 ° C.
They are, however, tolerated:
- during the transport, short upward fluctuations, not exceeding 3 ° C of the temperature of the product
- during local distribution and in cabinets and refrigeration units for sale to the consumer, upward fluctuations of the temperature of the product, not exceeding 3 ° C.
Transport of fresh goods
The transport of fresh goods means that the carrier will ensure that they are kept at a temperature lower than the ambient temperature, so the goods must travel on appropriate trucks to ensure the preservation of the ideal temperature, in adherence to ATP rules. There is a specific list of conditions for the transport at a temperature down to 0°C that must be respected during the transport of certain foodstuffs established by Legislative M. February 28, 1984 n.1182.
It states that:
- For journeys of more than 150km , isothermal vehicles are required (IN or IR).
- For journeys of more than 75km , it is tolerated, than the prescribed value, a maximum temperature rise of 2 ° C.
- For distances of over 200 km, isothermal vehicles are required (IN or IR).
- For distances of over 200 km, it is tolerated, than the prescribed value, a maximum temperature rise of 2 ° C.
Article. 50-bis of Legislative Decree n. 331/1993 states: "are set up for the purposes of value added tax, special tax warehouses, hereinafter referred to as" VAT deposits "to the custody of goods national and EU which are not intended for retail sale. They are empowered to manage such deposits, general stores equipped with customs authorization, those managing free warehouses and those operating in the free zones.
Other deposits are also considered to be eligible for VAT warehouses too:
- fiscal warehouses for products subject to excise duty;
- bonded warehouses, including those for housing and processing of wool referred to the Ministerial Decree on 28th November 1934, in relation to national or Community goods, as enlisted in customs regulations.
The following operations can be made without payment of VAT:
- intra-Community acquisitions of goods made via the introduction in a VAT warehouse;
- the operations of release for free circulation of non-community goods intended to be placed in a VAT warehouse;
- the supply of goods, to any person identified in another Member State of the European Community, performed by introducing them in a VAT deposit;
- supplies of goods listed in table A-bis attached to this decree, carried out by introducing in a VAT deposit, made to people other than those referred to in point c);
- the supply of goods kept in a VAT warehouse;
- intra-Community supplies of goods drawn from a VAT warehouse with delivery in another Member State of the European Community, except the case of intra-Community supplies taxable in the State;
the supply of goods drawn from a VAT warehouse with transport or ship outside the territory of the European Community;
- the provision of services, including processing operations and the usual forms of handling and concerning assets held in a VAT warehouse, although not physically carried in the store but in the same or adjoining areas, provided that, in such cases, these operations have been maintained for not exceeding sixty days;
- the transfer of goods to another VAT deposit.
The VAT deposit constitutes a facility in particular for trade within the EU: the introduction of the goods into the warehouse storage therefore means that the payment of tax is deferred at the time of their removal from storage released for consumption in the state through the use of a mechanism very similar to the "reverse charge", typical of EU intra purchase, post-2010.