F.A.Q. and Glossary

Frequently Asked Questions

I need to deposit / receive the goods at the MWM. Could I manipulate them while they are in storage, and under what conditions?

You can decide to handle your goods by “usual manipulations” in order to ensure their conservation, improve the presentation of the goods stored or their quality, and finally prepare them for distribution or sale.

How can MWM help me in case of import of goods from a non-EU country (e.g: China)?

Usually the goods arrive at the MWM in a "foreign status" that is in absence of customs duties and taxes of communitary and national origin. Through the external Community transit, those goods can circulate within the customs territory of the Community without being subject to import duties, taxes and trade policy measures, from the port of entry to our warehouses. The goods are shipped with a T1 document issued by the customs office of entrance to the MWM, where it’s annotated on registries. After that the system alerts the office of departure of the arrival of the goods at their destination and allows the release of the Warranty on duties.

Following the introduction in customs warehouse of the goods, it will be possible to release them for free circulation, by applying the UE taxation. The goods (totally or partially) would be released for consumption absolving domestic taxes (VAT, excise duties, other taxes), or could be introduced in VAT deposit. In this case VAT will be fulfilled only at the time of extraction (total or partial) of the goods.

Otherwise, the goods, once they have reached the MWM, can be introduced in a customs warehouse, stored and later sent abroad (within or outside the EU) once chosen the customs procedure under which constrain the goods (eg : external transit in case we had imported merchandise as providers of non-EU customers in the Community where the goods are subsequently sold). In this period of time the goods may be retained in our warehouse without the need to fulfill customs duties and national (VAT and excise duties) and being able to carry on their handling and preservation of quality.

What kinds of merchandise can I export, import and store at MWM, and in what quantities?

Thanks to the availability of ample covered and uncovered, shelved and not shelved, drive-in and picking .... MWM are allowed to host any type of goods (non-toxic and non-hazardous) that once introduced are subject to HACCP (EEC STAMP 922-F) including the method of tracking and tracing, ensuring full compliance with the existing provisions and the safety of the final consumer.
The deposit also allows store of goods in temperature between +15°C and -25°C. We look at the specific needs of our customers hiring and procuring special equipment for unloading and storage of bulk materials, placement of silos or equipment necessary to the client. During the storage the goods can be sold, bough...

If I should finance my business…how?

MWM is officially recognized by the Ministry of Industry and Trade as professional store for third parties. This recognition allows to issue, on request of the depositor or owner of the goods, warrants (warehouse receipts and bills of pledge) in order to facilitate the financing by the lenders. The warehouse receipts are debt securities to goods that give the holder the rights upon them, their possession and the right to dispose of transferring the title. The link with the banking system of our country allows us to direct our customers to the best possible choice about the use of the warranty documentation issued.

I need to import goods subject to excise duty (e.g. alcohols) from an EU country, How can MWM help me?

The domestic customer can give MWM the mandate for receiving a consignment merchandise subject to excise duty, sending us all the documentation related to the goods.
When these arrive at the operating office, they will be promptly communicated to the customer. The goods make their entrance at the MWM escorted by e-AD. It will be necessary the application of seals for consumption on the bottles and payment of duty. If the goods remain in storage, in excise suspension for an indefinite period, on a subsequent request of the customer the order will be prepared and the goods (even in partial amount) will be extracted from the deposit as a result of application of seals and payment of excise duties. The goods may be eligible for the VAT deposit (in case of EU goods) or for transport that will take care of the physical output of goods.

I have to export wine in the Community and in non-EU countries, How can MWM helps me?

In the case of intra-Community supply of wine MWM, as excise fiscal warehouse, can arrange all procedures required to issue the e-AD, electronic document that allows you to move the goods in EU "in suspension of excise duties" to another fiscal warehouse, settled in the EU country, which will issue a "notice of receipt " to the customs system, releasing all the guarantees previously given for transit.
In case of sale for export (export to countries outside the EU), the goods reach the customs export and exit customs, closing the excise duty-suspension arrangements previously given in guarantee.

What advantages can be guaranteed by the AEO certification possessed by MWM?

MWM is certified Authorized Economic Operator Full, or, as enshrined in Article 5a of EU Regulation 648/2005, they are an economic operator which ensures compliance with specific standards of conduct in customs procedures, bookkeeping, financial solvency, according to high security standards. The benefits of this certification are:

reduction of documentary checks, scanner and physical
indicating the place where customs must check for controls
benefit from facilitated procedure
regarding the obtaining of customs
simplifications provided by the custom rules
provide a limited amount of data at the time of the summary declarations
receive advance notice of the positive outcome of the circuit customs check on the summary declaration
enjoy mutual recognition of security programs with third states, with all consequential advantages

In practice this will mean, for those importing goods from abroad, getting into a higher fluidity in the logistics cycle, not least because of a reduction in the number of controls and a consequent reduction in costs and time for customs clearance.
For exporters, the mutual recognition of AEO certification allows faster deliveries of the goods by reducing the number of controls imposed on it.
Being certified operator A.E.O. means not to stop the logistic supply chain of other operators certified AEO, and qualifying as a reliable operator towards other operators, partners, customers and customs.

What are the consulting services offered by MWM?

The MWM Cesena Srl offers an advisory service in logistics aimed at studying the feasibility of projects and their implementation internally or externally to our company. The goal is to offer a "logistics management" that takes care of all, or part, of the supply chain from the origin of the goods to its consumption, integrating the individual aspects from the point of view of planning and control, intelligence and responsibilities.

I am a domestic producer, I have to sell my products to a customer site in a EU country. How could MWM help me?

The VAT deposit is the solution to this question, allowing the intra-Community supply without application of tax: the provision in art. 50-bis (paragraph 4, letter. c) of the Decree Law 331/93 provides for the non-taxable VAT in the event that the national operator makes an assignment of goods to an operator identified for VAT purposes in another EU Member State and with the introduction of the same in store VAT at MWM. This operation constitutes an internal operation without application of VAT: the goods are introduced in VAT storage with the national invoice of the seller and transferred in property of the EU buyer.
If the buyer would need to extract goods directly, he would have to ask a VAT Italian position by appointing a “light” tax representative, that would issue an invoice for the sale and manage all the bureaucracy.

Alternatively, the seller can extract goods from VAT deposit, in order to ship them to EU, making an intra-Community selling. The operator carrying out the transfer must submit to all obligations under EU rules and VAT depots, creating a non-taxable transaction that will contribute to the formation of the VAT ceiling if exporter usual.

Another alternative is the transfer of goods from the VAT warehouse, where the customer has stored its goods to another VAT warehouse, located in Italy or in the country of the assignee. This transaction involves the payment of VAT on goods only at the time of extraction.

I have to sell my goods through their introduction in storage at MWM to an Italian trader. What advantages are granted and under what conditions?

Transactions between taxable national VAT numbers may qualify for treatment in VAT deposit only if they are related to those types of goods usually dealt with commodities exchanges. This occurred as a result of receipt of a directive by the national legislature by listing them within Annex A-bis to DL 331/93. The main facility is the ability to transfer ownership of the goods exempting them from paying VAT.

Glossary

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

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".

EXTRA-EU 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

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.

General Warehouse

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

Handling refers to the set of operations that regulate the entry and exit of goods from warehouse to warehouse.

Home Shipping

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."

Integrated Logistics

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 ".

Movimentazione

Per movimentazione si intende il complesso delle operazioni che regolano l'entrata e l'uscita delle merci da magazzino di deposito.

Logistics Customs

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.

Storage

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.