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.