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List of abroad opportunities, specialized services, Business opportunities


GRID PARITY PV ITALY – WE ARE LOOKING FOR LAND PLOTS TO BUILD GRID PARITY PHOTOVOLTAIC INSTALLATIONS : IBS will provide for all the bureaucratic procedure, from the submission of the documents to the issuance of the Autorizzazione Unica ( authorization ). There are already agreements with the investors ready to buy the Authorizations once they have been completed . The size of the installations starts from 5 MW and can go till 50 MW or more . The investors are also interested in buying ready to build Authorizations .


ITALY : We look for photovoltaic systems already connected to the grid, both ground installations and tracking installations or bus shelters for buyers ready to buy. Requirements: power exceeding 900 Kw and no adiacency problems which may cause the suspension of incentives after GSE visit. If you are interested here the data to be supplied in a first phase: precise Name SPV of the company at the head of which stands the GSE contract; precise power of the installation; precise geographical location of the installation. Contact us
ITALY : we look for concessions in Italy both eolic and photovoltaic in order to build installations of 10 – 20 MW or more power. Contact us
POLAND : for other buyers we look for concessions within the photovoltaic field in Poland starting form 1 MW. Contact us
INSTALLATIONS AND ABROAD PROJECTS : for investors and buyers we look for installations with incentives linked to the grid in established abroad countries. Moreover interesting are the projects for building photovoltaic and eolic parks which have authorizations already to build and tariff with state body. Contact us

We report infrastructure / construction works to be carried out in non-EU countries. Contact us

We supply turnkey food farming chains, milk-meat, tomato, chickens, greenhouses, etc.

Trade structures at income in the market. Contact us
We look for heaven earth in Milan with active rent for investor. Contact us
We seek for investors for interesting real estate development projects with a potential manager already available. Contact us.


- Country Profile and articles about Macro-economy, Geopolitics, Cross Culture

- Desks of IBS foreign Network, Services and Opportunities

- Consultancy offer for Service companies, Institutions, Trade Associations

- Bruxelles ICE Agency Newsletter and Opportunities

- Missions and Fairs abroad, and Buyers and Traders Incoming in Italy

- Discover the Promotions for the Membership to the Pandora B2B Platform to directly contact Foreign Clients, Distributors, Suppliers

- Financed training, Export & Internationalization, Foreign markets Check-up, through Interbranch Equal Funding

- Tax Credit and Training by Decree 145 on the University funding


- Table of Contents and Requirements to start an Import – Export business
- Finding a trading Partner, advantages of a Broker, Business agent, Distributors
- Trading operations abroad and participation to Fairs
- Main Documents to be used in Foreign Trade
- Customs tariff and Duties
- Methods of delivery of goods, delivery Times, Quality, Shipments, Incoterms
- Methods of Payment and Debt collection
- Essentials of electronic commerce
- Import – Export sector-specific rules for Food, Cosmetics, Jewellery, Textile

- Incoterms 2010
- Essentials of the Origin of Goods
- Preferential Origin arrangements of the European Union
- Advantages of AEO (Authorized Economic Operator) Approved Exporter Status
- Customs glossary, useful vocabulary for a correct communication with Customs
- Free Download – Customs Area

- Free Download – International Taxation Area

- Essentials of International Contracts
- Ordinary Justice or Arbitration / ADR (Alternative Dispute Resolution)
- Free Download – Legal Area

- Management of the operations of Documentary Credit and International Bank Guarantees
- SACE, Export Credit Agency to ensure credits and to protect Investment
- OCSE – OECD Credit Risk Map
- Free Download – Export Credit Risk from OECD

- Essentials of Logistics and Transport

- Business Model Canvas and other Strategy Tools for drawing up the Business Plan
- Essentials of Business Planning, in the Export and FDI (Foreign Direct Investment)
- Free Download – Examples of simplified Business Plan


- Business opportunities in Foreign Markets and Countries, through projects, Joint Ventures, Contract notices, Tenders
- Opportunities for investors in the framework of financial investment projects and in special projects

- Requested Buyers, Importers, Distributors for Food and Beverage products from UE – EXTRA UE Countries
- Download IBS TRADING Food & Beverage Catalogue
- Requested Food and Beverage products for EXPORT
- Beef Carcass Evaluation through EUROP International System
- Organic Argan oil Certified by USDA, ECOCERT and cosmetic products
- Iranian and Moroccan saffron

- HALAL certification, food allowed in the Arab world according to the Islamic rite

- Crisis or disaster management and immediate Humanitarian actions

- Firewood
- Pallet: its role in the Export, from the packaging, to the goods and machinery storage, to the merchandise transport in the foreign international trade
- Pellets

- Bio-construction and Environmentally-friendly Building, White Home project, “custom-made houses”, antiseismic, environmentally-friendly and intelligent housing solutions
- Used earth-moving machinery, vehicles and goods from leasing-returns or auctions

- Coaching as a solution for personal and professional success

- Summary of the Services for Hotels and Accommodation and methods of provision

Import-export Manual, Table of Contents, and business commencement

Manual ABC of Import Export


0. Introduction
1. How to set up an import-export business and what the related administrative formalities are;
2. How to choose your trade partner;
- Country-risk assessment and approaching foreign markets;
- The forms of commercial co-operation: sales agents, brokers and distributors;
- How to find a foreign partner, the services offered by the Enterprise Europe Network, by the Italian Chambers of Commerce located abroad and by the Italian diplomatic offices abroad;
3. Commercial operations and foreign trade;
- Destination/origin of goods; goods shipped to/received from EU countries and from Non-EU countries.
- Requested documents when carrying out foreign trade operations in Italy: the Transport Document (Documento di Trasporto/DDT) the Single Administrative Document/SAD (Documento Amministrativo Unico/DAU);
- Community and national customs tariffs in use;
- Duties;
4. Quality and delivery of goods;
- Delivery of goods: place and time of delivery;
- Quality of goods;
5. Payment and debt collection;
- Most common means of payment and guarantees;
- Debt collection: how to determine the competent jurisdiction, what the European enforcement order and the European order for payment are, alternatives to ordinary courts (arbitration and conciliation);
6. E-commerce;
- Administrative formalities;
- Online contract;
- Fiscal aspects;
7. Specific sectoral regulations;
- Foods and beverages, certifications and health inspections, importing and exporting, particular foods;
- Cosmetics;
- Jewellery items;
- Textile products;
Appendix: Customs and glossary of customs terminology.


Below are the three key-points you should consider if you are planning to enter a foreign market:
a) How should I operate with foreign businesses?
b) Is my business adequate to go international?
c) How can I obtain information about prospective foreign partners, and about the political economic, and judicial systems of the country where I want to set up my operations?



According to Italian law, setting up an import-export operation means setting up a new business. Therefore, in accordance with the Italian Legislative Decree 59/2010, with effect from 1 April 2010 all businesses must hand in the Single Notification (Comunicazione Unica). This notification enables businesses to carry out, simultaneously and in a single procedure, all main formalities (administrative, fiscal, insurance, legal and social security). The Notification must be submitted Chamber of Commerce with territorial jurisdiction which will then notify the Italian register of handicraft and small businesses (albo imprese artigiane) or other register, the INPS (Italian Institute for Social Security), the INAIL (Italian National Institute for Labour Injuries) and the Italian Revenue Agency.


Enrolment with company registry is mandatory for:
• manufacturing or trading businesses;
• wholesale trading businesses, regulated by Art. 5 of the Italian Legislative Decree 114/98 and subsequent amendments (submit the application to the Italian company registry office (Registro Imprese));
• retail businesses (please contact in advance the municipal offices of the town where your business will be based).


In addition to satisfying the product safety requirements and with those concerning customs, in order to set up a food and beverage trading business (whether retailing, wholesaling, street trading, door-to-door selling, mail order trading, and e-commerce), under Art. 71 of the Italian Legislative Decree 59/2010, you must possess the moral and professional requirements described therein.


Under Art. 18 of the Italian Legislative Decree No. 114/98, e-commerce is a form of retail distance selling and therefore it is necessary to submit the Certified Notification of Business Commencement with immediate effect (Segnalazione Certificata di Inizio Attività ad efficacia immediata) to the municipal offices where the business has its Registered Office. It is also necessary to submit the Single Notification) to the competent Chamber of Commerce.

Import-export Manual – International commercial transactions and tradeshows

Manual ABC of Import Export

Import-export Manual – International commercial transactions and tradeshows



Italian businesses must consider two different cases:
• goods shipped to / shipped from EU Countries;
• goods shipped to / shipped from non-EU Countries.


Since 1 January 1993, a temporary procedure has been in force which provides for:
• the abolition of customs formalities in the exchange of goods among the member countries of the European Union;
• VIES (VAT Information Exchange System) and INTRASTAT systems to control the transactions;
• the principle of taxation in the Country of destination of the goods;
• the principle of origin applied to transactions with private consumers.

Registration with VIES database

Italian businesses wishing to carry out intra-community transactions (intra-community supply of goods or intra-community acquisitions of goods or services) must check that their VAT identification number (numero identificativo Iva) is registered with the VIES database, by accessing the website of the Italian Revenue Agency (Agenzia delle Entrate).

INTRASTAT obligations

The changes introduced by the Directives 2008/8/EC and 2008/117/EC and by the Italian legislation implementing these directives (Legislative Decree 18/2010) and by secondary legislation, concern the obligation to submit recapitulative statements (also for the provision of services carried out within the EU), for which, with respect to territoriality, the principle of the country of the purchaser applies.

Intra-community Supplies

The sale of goods to companies that have their offices within the EU, with the goods being shipped to another EU country, is defined as intra-community supply. Intra-community supplies must satisfy the following conditions:
• both the seller and the purchaser must be registered for VAT in their respective countries;
• the sale must be upon payment;
• the goods must be transported to another EU State;

Intra-community Acquisitions

The purchase of goods from companies that have their offices within the European Union, with the goods being shipped from another EU country, is defined as an intra-community acquisition. Intra-community acquisitions must satisfy the following conditions:
• purchase upon payment;
• transportation/shipment of the goods to Italy from another EU Country;
• the transaction is between two taxable entities/persons;


If an Italian business participates in a tradeshow or in a trade event, these may be one of two types:
• events after which the goods return to Italy;
• events with on-site sale;
In the case of tradeshows and trade events in which the goods are only on display, with the goods returning to Italy, the Italian business shall note the sent goods on the relevant loading/unloading register in accordance with Art. 50 paragraph 5 of the Italian Decree Law 331/1993.
In the case of products which are subject to excise duties (e.g. wine/ alcoholic beverages), the Italian business must also complete the formalities required for excise duties purposes. When returning the products subject to excise duties to Italy, these must be sent to an authorised tax warehouse in the foreign country, which will then ship the products to an authorised warehouse in Italy.
In the case of tradeshows or trade events with on-site sale, the following procedure applies:
- the sale of goods implies an obligation to register for VAT.
- the Italian business must issue an invoice for the products sold during the trade event. Such invoice must be without VAT or additional costs and it must be issued from the Italian business to the country of destination (in accordance with Art. 42 paragraph 2 sub-paragraph c of the Decree Law 331/1993 this is a non-VAT transaction);
- In the country where the tradeshow is held, if the sale is to final consumers, you must apply the VAT of that country if the sale is to taxable entities/persons, you must apply the VAT of that country or issue an invoice without VAT if the law of that country provides for the internal reverse charge mechanism.

Provision of services within the EU

For services subject to the general rule of the Country of the Purchaser, in the EU, the INTRASTAT requirements and tax formalities depend on the type of service.


Commercial transactions with non-EU Countries are divided between imports and exports. They require the fulfilment of customs formalities i.e. the declarations for export/import.
• In case of exported goods: when goods are exiting Italy, the declaration must be submitted by the Italian company, whereas when goods are entering the country of destination, the declaration must be submitted by the foreign purchaser.
• In case of imported goods: when goods are exiting the foreign country, the declaration must be submitted by the foreign supplier, whereas when the goods are entering Italy the declaration must be submitted by the Italian company.

In the EU, declarations are submitted electronically using the Single Administrative Document (SAD).
The customs office of export issues the Export Accompanying Document with the indication of the Movement Reference Number (MRN) to accompany the goods for export. Customs formalities must be fulfilled when sending or receiving goods (either upon payment or free of charge) when the consumer is an individual and when the consumer is a business.

Supply for Export

The sale of goods to companies outside the EU, with the goods being shipped outside the EU, is defined as supply for export. The operating procedure is as follows:
• the Italian business issues an invoice to the foreign customer without charging VAT (non-taxable transaction in accordance with Art. 8, paragraph 1, sub-paragraph a, of the Italian Presidential Decree 633/1972);
• the goods are declared for final export, the value is that stated on the sales invoice;
• the Italian exporting company records the invoice in the general accounts and in the VAT book (invoices issued section) ;
• the Italian company must keep a copy of all documentation as evidence of exportation (i.e. the goods have exited the customs territory of the EU).


The purchase of goods from companies that have their offices in the EU, with goods arriving from a non-EU country, is defined as an importation. Below is the operating procedure:
• goods are declared for final importation on the basis of the value of the purchase invoice and duty and VAT are paid;
• the Italian business records the foreign invoice in the general accounts and the bill of import (part 8 of the SAD) in the VAT book (purchases section) considering the VAT and counts as a credit to the tax authorities (except for non-deductible VAT).


In the case of imports from non-EU countries, Italian businesses must:
• fulfil all importation formalities at the Italian customs and pay VAT on the value of the imported goods;
• recover the VAT when recording the bill of import in the VAT book for purchases (Input VAT, except for non-deductible VAT).

In the case of intra-community acquisitions of goods, the Italian businesses:
• do not have to fulfil any customs formality nor pay VAT;
• must fulfil the accounting formalities and submit the list of intra-community acquisitions.

In case of exports to non-EU countries, Italian businesses must fulfil export formalities at the Italian customs.
In the case of intra-community supplies, instead, Italian businesses must fulfil the accounting formalities and submit the list of intra-community supplies.


If an Italian business participates in a tradeshow or a trade event in non-EU countries these may be one of two types:
• events after which the goods return to Italy;
• events with on-site sale.
In the first case, if the foreign country has signed the convention, the ATA Carnet procedure applies to the products shipped to the non-EU country. If this is not possible, use the temporary export procedure (from Italy) and the temporary import procedure (in the country of destination). The procedures will be completed once the goods have returned to Italy. In the second case, i.e. the participation in tradeshows and trade events with on-site sale, the following procedure applies:
- Italian law provides for the goods to be exported with a final export procedure (since the Carnet ATA procedure is not applicable);
- in the country of destination, depending on the law of the country, there may be obligations for the seller (the Italian business) (e.g. payment of customs duties, VAT and/or other local taxes etc.).


In accordance with the Italian Ministerial Decrees of 4 May 1999 and of 21 November 2001 of the Italian Ministry of Economy and of Finance, since 1 July 2010, it has been mandatory to report all purchases and sales of goods and services carried out with businesses from the countries on the black list or that are not on the white list.


The Regulations EC 648/2005 and EC 1875/2006, which have been in force since 1 January 2008 in all 27 Member States of the European Union have modified the Community Customs Code and the Implementing Provisions of the Community Customs Code concerning the issuing of AEO certificates to the applicants The economic operators involved in the international logistics chain are manufacturers, exporters, freight forwarders, warehouse-keepers, customs agents, carriers, and importers which are involved in an activity subject to customs regulations.

The AEO status is granted once the Customs Authority of the country (for Italy it is the “Agenzia delle Dogane”) has carried out an audit that certifies compliance with customs regulations and with accounting requirements; the audit also certifies financial solvency.

Becoming an AEO is an individual free choice which depends upon the operating conditions of each applicant. The AEO status grants direct and indirect benefits and advantages for all transactions involving the customs. The direct advantages include faster processing of procedures at borders, a reduced number of checks on goods and documentation, priority processing of shipments.


Dual-use products are normally used for civil and peaceful purposes. However, due to their technical/manufacturing characteristics, they may be used for military and/or terrorist purposes. Agreements and decisions taken within international organisations such as the UN and the EU have led to the enactment of regulations that ban or subject the exportation of such goods towards certain countries to stringent controls.

Import – export Manual – International trade documents

Manual ABC of Import Export

Import – export Manual – International trade documents


Goods are classified by sector by a precise nomenclature, which allows a single identification for duty and tax application purposes. Depending upon the type of goods, additional documents and certificates may be required by the customs for goods to enter the country of destination. Below are the documents which are commonly used when carrying out international commercial transactions:

Commercial invoice: this is issued by the seller in the language required by the country of destination of the goods and of the number of copies required. The invoice must contain the following information: the name and the full address of the exporter and of the recipient, information about the goods (description, quantity, price), the INCOTERMS, the name of the carrier/shipper, the ancillary costs (e.g. packaging and insurance), the settlement of payment method, the country of origin of the goods, and reference to the legislation concerning VAT application and exemption. Please note that the price must be expressed in the agreed currency.

Loading list: this is issued by the seller and must contain: the commercial invoice number, the number and type of packages, the description of the goods in each package, any details about the container in which the goods will be loaded.

Certificate of origin: this certificate must be requested from the territorially competent Chamber of Commerce and it certifies the non-preferential origin of the goods. However, it does not certify the exportation, although it is issued following an invoice concerning an international sale. The instructions concerning the issue of the certificate are provided by the Italian Ministry of Economic Development.

EUR1 Certificate: this certificate certifies that the goods have a EU origin, and constitutes the documentary evidence needed for the application of the preferential tariff scheme (reduced or nil duty) on the basis of bilateral agreements between the EU and some countries. In order to obtain this certificate, the exporter must submit a written application for which he is responsible.

Certificate of free sale: this certificate is required by some non-EU countries and it certifies that the goods exported by the Italian business are sold freely in Italy as well as in EU and non-EU countries. The goods must comply with the health and safety regulations in force. Moreover, the applicant should be aware that this certificate does not replace any ministerial certificate required for the type of goods exported. The certificate of free sale is issued by the territorially competent Chamber of Commerce following a request written on letterhead paper and submitted by the exporter.

ATA Carnet (Admission Temporaire /Temporary Admission): the ATA Carnet is an international customs document for the temporary exportation (in the countries adhering to the convention) of: goods for tradeshows and trade events, commercial samples and professional equipment. This document frees the holder from paying customs duties, as security, to the customs or from paying a security deposit to the customs themselves. The Carnet facilitates the movement of goods from one country to another, through the simple submission, to the customs offices of each of the countries, of the document where the goods are listed.

Transport Document: this document certifies the signing of a shipping contract between the sender and the carrier, it also constitutes evidence of acceptance, by the carrier, of goods for shipping according to the terms agreed by the parties. The main transport documents are: the sea consignment note, the air consignment note, the rail consignment note and the road consignment note.

Insurance Certificate: this document contains the conditions and clauses of the insurance contract stipulated on the goods to be moved from the sender to the recipient. With respect to the documents needed to accompany the goods to non-EU Countries, in addition to the certificate of origin, the Chamber of Commerce also issues:

• stamp and approval on export invoices/export declarations/price lists
• stamp for signature certified true of the legal representative on documents to be sent abroad.


Reference Regulations:
• Directive 2001/115/EC: this directive simplifies and updates invoicing procedures concerning VAT.
• Directive 2010/45/EC: this directive modifies the regulations concerning invoicing.
• Italian Legislative Decree 52/2004 implementing the 2001/115/EC Directive which simplifies and updates invoicing procedures concerning VAT.
According to such regulations, invoices that are issued and stored electronically are treated equally to paper invoices. The Italian Decree that implements the Directive provides information on the production of electronic invoices, on their integrity, on their proper transfer and storage on digital devices. In accordance with the above-mentioned Decree, electronic transmission of information is subject to an agreement with the recipient. Moreover, the electronic invoice must be a non-modifiable document, must have a precise time reference and must contain the sender’s qualified electronic signature.

The Transport Document

The transport or delivery document is a document required in accordance with the Decree of the President of the Italian Republic 472/1996. Under this Decree, it is no longer obligatory that the transportation is accompanied by a pre-numbered document. The transport or delivery document allows for differed invoicing (under section 4 of Article 21 of the Decree of the President of the Italian Republic 633/1972).


The SAD is a form whose characteristics are found in EU Regulations. The document has the layout used for customs declarations for all customs procedures and destinations used by those who operate in international trade. The implementation of the SAD is regulated by the EEC Regulation 2454/93 (Provisions implementing the Community Customs Code). With respect to exiting goods, copy No. 1 of the SAD is received by the Customs Office of Export which then issues a paper copy of the Export Accompanying Document (EAD) which accompanies the goods to the customs office of exit. Through an electronic message, sent to the customs office where the declaration of export, transit, or export with transit has been submitted, this office verifies the operation via the so-called “Exit results” message. The operators who need proof of exit for VAT purposes, must check the status of the operation by entering the Movement Reference Number (MRN) into the web site of “Agenzia delle Dogane” (Italian Customs Agency).

IMPORTANT: In Italy, for VAT purposes, the only proof that the goods have left the customs territory of the Community is the exit results message which can be found on the website of the Italian customs. If the customs declaration is submitted to a non-Italian customs office, it will not be possible to check the MRN status and consequently it will be necessary to resort to the so-called alternative proof (see the statement No. 72094 of 20 May 2009 of the Italian Customs Agency).

Import-export Manual – Customs tariff and duties

Manual ABC of Import Export

Import-export Manual – Customs tariff and duties


The customs tariff is a collection, subdivided by product sector, of tariff headings which are marked both with a code (the so-called “heading”) and with a description (designation) which correspond to the goods being traded internationally. The tariff heading is indispensable to determine the duty to be paid to the authorities in charge of goods customs clearance. The international convention in force introduced a coding system for goods, which is known as Harmonised System (HS). The HS is arranged in 21 product sections which are divided into 99 chapters and these are subdivided into headings and subheadings which are identified by a 6-digit code.


In the EU, the 6 digits of the Harmonised System may be complemented by other digits which correspond to other subdivisions. In particular, there are:
• the Common External Tariff (the so-called Combined Nomenclature, CN) which groups about 9,500 headings, each of them being identified by an 8-digit code (the first 6 digits are the HS codes, while the last 2 correspond to the CN subheadings). Next to each heading, the CN indicates the autonomous duty (which is decided autonomously by the EU) and the conventional duty (as a result of international agreements signed by the EU). The CN is required in bill of exports and INTRASTAT forms (both for intra-community supplies and for intra-community acquisitions).
• the Integrated Tariff of the European Community (TARIC) which groups about 13,000 headings each of them being identified by a 10-digit code (compared to the CN, the additional 2 digits identify any preferential duties and other specific measures). For import transactions, the code referred to the goods must be of 10 digits.


The national tariff of use is a 14-digit code which is composed of: 6 HS digits + 2 CN digits + 2 TARIC digits + 4 additional digits. With respect to these 4 additional digits, the first 2 concern EU taxation system, VAT and excise taxes, while the remaining digits concern specific information (e.g. anti-dumping duties, reference prices for wines, products concerning endangered species of fauna and flora, goods of artistic and cultural interest, etc.). The national tariff of use is the operating manual for customs agents and can be found in the “AIDA” (Automazione Integrata Dogane Accise, Integrated Automation Customs Excises) database of the Italian Customs Agency (Agenzia delle dogane).
IMPORTANT: in case of doubts on the correct classification of goods, it is possible to obtain an official opinion from the customs authority by filling in the relevant form. The form is also found on the website of the customs authority. This form must contain a detailed description of the goods as well as their supposed classification. This request must be sent to the customs office which is competent for the territory where the company is based, or to the office where customs clearance is expected to take place.


In all import-export commercial transactions, a very important heading is that concerning customs duties. Customs duties are taxes which are usually expressed as a percentage of the value of goods, and they are levied on imported goods when they are released for free circulation in the customs territory of the country of destination. The duties must be paid to the customs office from which the goods enter. With the expression “release for free circulation”, we mean the completion of the customs formalities (including the payment of duties) aimed at introducing the goods into the country of destination, thereby clearing them through customs and allowing their free movement. Exceptions are taxes (VAT, excise taxes, taxes on consumption) which are due to the country of destination for the release for consumption.

With respect to Italy, depending upon the countries and the type of commercial transaction to be carried out, there are two different sources of information:
• In the case of an importation from a non-EU country, the reference source is the website AIDA On-line (a website of the Italian customs authority);
• In the case of an exportation towards a non-EU country, the official source to rely upon is the website “Market Access Database” (a website of the European Commission).

Import-export Manual – Sectoral rules for food, cosmetics, jewellery and textiles

Import-export Manual – Sectoral rules for food, cosmetics, jewellery and textiles

Manual ABC of Import Export

7. SECTORAL RULES for Food, Cosmetics, Jewellery and Textiles

This subject is broad and complex; therefore, we will provide just an outline of the main rules concerning the importation and exportation of products which are subject to particular formalities or requirements. More specifically, we will be referring to foodstuffs, as well as to textile and cosmetic products, and precious metals. We advise to study in depth the topics depending on your needs or, alternatively, to post a question on the ASK A QUESTION section of the website.

In order to sell products in the EU, first you should consider the following key aspects:

• the labelling of goods;
• the regulations on product safety such as the CE marking;

With respect to electrical, electronic, and chemical products the following must also be considered:

• The national EEE (Electrical and Electronic Equipment) Registry.
• the REACH Regulation.


Based upon the category of the product, you must check for the existence of specific EU regulations on labelling and their application in a Member State.
An important obligation is that of translating, for the consumers, into the language of the country for which the product is intended, all mandatory information to be put on the label in order to ensure complete transparency of information.
It is mandatory to put the CE marking on a product when required by the EU directive. When the marking is put properly, it gives the product the right of free movement in the EU. In the other cases, the marking cannot be put and it is necessary to check what regulations apply with respect to product safety.

REACH REGULATION – CHEMICALS Registration, Evaluation, Authorisation and Restriction of Chemicals

The Regulation EC 1907/2006, which is known by the acronym REACH, has been in force since 1 June 2007 and regulates the movement of chemicals within the European Union; it lays down a number of rules on the registration, evaluation and authorisation of chemicals within the relevant spheres of application.


The trade of foodstuffs, the certificates for the importation and exportation.

Like any other goods, when you are importing/exporting foodstuffs, you must pay the relevant customs duties and hand over the transport documents when the foodstuffs are entering the country of destination. Depending on the type of goods and on whether the goods are for importation or for exportation, other regulations cover the subject of international trade with respect to the administrative and health aspects.
Customs operations concerning the importation or exportation of specific foodstuffs with certain countries may require the issuing of an importation of exportation certificate. In Italy, this certificate is issued by the Italian Ministry of Economic Development according to the methods established in the Regulation EC 376/2008

The products that currently require the issue of an importation or exportation certificate are the following: olive oil and table olives, cereals, rice, sugar, foods of animal origin, fruit and vegetables, bananas, milk and milk products, ethyl alcohol of agricultural origin, goods resulting from the processing of agricultural products.

Importation and trade

It is mandatory for all foodstuffs of animal or plant origin, regardless of their quantity and of whether they are entering the EU territory or transiting through it, to undergo health inspections. Goods must be accompanied by transport documents and health certificates which must be reported to the foreign supplier by the Italian importer.

Foods to which vitamins, minerals and other substances have been added are governed by the Regulation EC 1925/2006 which lists the allowed vitamins and minerals and also provides a list of the sources. In Italy, the sale is subject to the reporting of the label to the Italian Ministry of Health.

Food supplements are foodstuffs the purpose of which is to supplement the normal diet, [which are concentrated sources of nutrients and are regulated by the Directive EC 2002/46 which was implemented in Italy by the Italian Legislative Decree 169/2004. Also in this case, the sale is subject to the reporting of the label to the Italian Ministry of Health.


On its website, the Italian Ministry of Health defines cosmetic products as “any substance or preparation, other than medicines, intended for placing in contact with the various external parts of the human body (such as the epidermis, hair and hair system nails, lips and external genital organs) or with the teeth and the mucous membranes of the oral cavity with the purpose of cleaning them, adding scent to them, changing their appearance, eliminating body odours, keeping them in good condition”
In Italy, the production and sale of cosmetic products is regulated by the Law 713/1986 and subsequent amendments that implemented the EEC 76/768 Directive, enacted with the purpose of standardising the regulations on the production and the sale of cosmetic products at the European level.


Objects made from precious metals that are manufactured and marketed in Italy, must be hallmarked and have the identifying hallmark stamped on them. (Art.4 of the Italian Legislative Decree 251/99).



The multilateral agreement on the trade of products of textile origin and of clothing, known as Agreement on Textile and Clothing, which was signed by the Member States of the World Trade Organization (WTO), provided for the full integration of the textile sector in accordance with the general WTO regulations, with progressive elimination of the restrictions on the importation to be accomplished in three stages: 1998, 2002 and 2005. As agreed, the process of integration was carried out within the established time frame.

Customs Advice – Incoterms 2010

Customs Advice – Incoterms 2010

supply chain - incoterm 2010

What are the International Commercial Terms (INCOTERMS)?

INCOTERMS are a set of rules developed by the International Chamber of Commerce to establish the responsibilities, the costs, and the risks related to the delivery of goods in international sale contracts. In addition to requiring that the shipment be organised differently, Incoterms define how the cost of carriage and the associated risks should be apportioned.

List of INCOTERMS divided into 2 groups:

First group of Incoterms:

The 7 Incoterms listed below may be used with any mode of transport:

- EXW – Ex Works
- FCA – Free Carrier
- CPT – Carriage Paid To
- CIP – Carriage and Insurance Paid To
- DAT – Delivered At Terminal
- DAP – Delivered At Place
- DDP – Delivered Duty Paid

- EXW – Ex Works
The seller delivers when it places the goods at the disposal of the buyer at the seller’s premises or at any other agreed place (factory, works, or warehouse).

- FCA – Free Carrier
The seller delivers when it places the goods at the disposal of the carrier or of any other person designated by the buyer at the seller’s premises or at any other agreed place.

- CPT – Carriage Paid To
The seller delivers when it places the goods at the disposal of the buyer at an agreed place. The seller is responsible for the transportation costs to the agreed place of destination.

- CIP – Carriage and Insurance Paid to
The seller delivers the goods to the carrier at an agreed place. The seller is responsible for the transportation costs associated with delivering the goods and must also provide insurance cover against loss or damage to the goods during carriage.

- DAT – Delivered At Terminal
The seller delivers the goods when it places at the disposal of the buyer at an agreed terminal at the port or place agreed. This incoterm replaces the old DDU (Delivered Duty Unpaid) and clarifies an ambiguous aspect of the former incoterm, and states that the costs of warehousing at the destination and the costs associated with customs operations to destination are to be paid by the buyer.

DAP – Delivered At Place
The seller delivers the goods when it places them at the disposal of the buyer and ready for unloading at the place of destination. DAP also replaces DDU.

- DDP – Delivered Duty Paid
The seller delivers when it places the goods at the disposal of the buyer ready for unloading in the agreed place of destination. The seller bears all costs associated with the transportation, including customs duties and import taxes. This incoterm places the maximum obligation on the seller.

Second group of Incoterms:

This group includes 4 Incoterms rules which are applied when the place of delivery and the place to which the goods will be carried are both ports. For this reason, these rules may be used only if a part of the carriage is by sea:

- FAS – Free Alongside Ship
- FOB – Free On Board
- CFR – Cost and Freight
- CIF – Cost Insurance and Freight

FAS – Free Alongside Ship
The carrier delivers the goods, leaving them alongside the vessel (e.g. on a quay) nominated by the buyer at the named port of shipment. If the goods are containerised, FAS is not recommended.

FOB – Free On Board
The seller delivers the goods placing them on board the vessel nominated by the buyer at the agreed port of shipment.

CFR – Cost and Freight
The seller delivers the goods on board the vessel or procures the goods which have been delivered on board at the agreed and specified port of shipment.

CIF – Cost Insurance and Freight
The seller delivers the goods on board the vessel or procures the goods which have been delivered on board to the specified port of shipment. The seller must also provide insurance cover against the risk of loss of or damage to the goods during the carriage.

In order to avoid misunderstandings, unexpected costs, and delays in the transportation, it is recommended that the parties specify the exact point to which the Incoterm refers. E.g. EXW Milan – FOB Hong Kong port – CPT Hong Kong airport.

In international carriage, insurance, is automatically activated and in case of loss, damage or theft, it gives the right to minimum compensation. This type of insurance is called carrier’s insurance. However, such compensation, is not calculated on the basis of the true value of the transported goods, but is calculated based upon the weight and the chosen mode of transport (on average this compensation is equal to €1 per Kg). For better guarantees, it is necessary to provide an additional insurance policy with higher limits of indemnity and greater coverage.

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Customs Advice – An outline of “the origin of goods”

Customs Advice – An outline of “the origin of goods”

origine merci


The EU is a customs union; therefore, customs law is a responsibility of the Community. Community customs law is, in turn, based upon the law of the World Trade Organization (WTO). Economic operators and institutions must follow the interpretation guidelines of the EU Commission, DG Taxation and Customs Union, the rulings of the Court of Justice of the European Union. The European Community is based upon a customs union that covers the trade of all goods and that establishes:

- the prohibition of customs duties on imports and exports and charges of equivalent effect between Member States (the so-called internal dimension);
- the adoption of a common customs tariff for the relations between Members States and Third Countries (the so-called external dimension);
– Common Customs Tariff duties shall be fixed by the Council acting by a qualified majority on a proposal from the Commission (art. 28 Treaty EC).


- EEC Regulation 2658/87 on the tariff nomenclature and on the Common Customs Tariff
- Updates and amendments of the Combined Nomenclature (CN)
- Explanatory Notes to the CN
- Tariff classification regulations
- The interpretations of the Tariff and Statistical Nomenclature Section of the Customs Code Committee
- The Binding Tariff Information (BTI)
- For the electronic products the Information Technology Agreement of the WTO


The Harmonised System is a convention whose purpose is to facilitate international trade by establishing a single “language” that identifies the products via a code and a description. This convention has been enforced by 200 Countries.


The existence of preferential duties, applied by virtue of commercial agreements, of agreements in favour of the Developing Countries, and of commercial policy measures, such as anti-dumping duties, results in a considerable variability of the duties that may be applied to imported goods, depending on the Country of origin of the imported goods. For this reason, the Commission has set up the Integrated Tariff of the European Union, named TARIC, that indicates all duties that may be applied to a product.


The concept of the origin of the goods is quite important, if you want to understand and manage the customs aspects correctly.
Below are two kinds of origin, which, despite having a small difference in their names, are substantially different from one another.

non-preferential origin: it protects the consumer by providing information about the actual place of production of the product or the place where the product underwent the last substantial processing or working (art. 24 EC Reg. 2913/92), regardless of the possible percentages of foreign goods that were used during the production. Please note that the affixing of the “Made in” label in the invoice, complies with the conditions set out in the aforementioned art. 24, without providing any information on the preferential origin.

Preferential origin : it enables the reduction or elimination of duties in the trade of goods among the countries who have signed the relevant arrangements that grant a “preferential treatment” when trading specific products which are recognised as “originating” products.

Goods are of preferential origin when they are wholly obtained in the territory of the EU or when:

- Sufficient working has been carried out in the EU or in the territory of the partner/beneficiary country;
- They comply with the list rules which are based upon three fundamental criteria;
- Substantial working procedures outnumber the insufficient working procedures (pay attention to the concept of simple assembly);
- There is a tolerance threshold (the so-called de minimis) that allows to use a percentage of non-originating materials that would not be allowed according to the list rules;
- The cumulation of origin to optimise the supply chain has been applied.

Operations which are always insufficient to obtain the preferential origin:

- Preserving operations to ensure that the products remain in good condition during transport and storage;
- Breaking-up and assembly of packages;
- Washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
- Simple painting and polishing operations;
- Sharpening, simple grinding or simple cutting;
- Sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
- Simple packaging operations;
- Affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
- Simple mixing of products, whether or not of different kinds;
– Simple assembly of parts of articles to constitute a complete article or disassembly of products into parts.
Countries with which the EU has stipulated arrangements on preferential origin

Albania, Algeria, Bosnia and Herzegovina, Chile, South Korea, Colombia, Croatia, Egypt, Jordan, Morocco, Iceland, Faroe Islands, Israel, Lebanon, Macedonia, Mexico, Montenegro, Norway, Palestine (West Bank and Gaza Strip), Peru, Serbia, Switzerland, Tunisia, Turkey. The arrangements stipulated by the EU may be looked at the following webpage: LINK


The EU grants generalised tariff preferences to developing countries. As it is a unilateral concession, the EU decides:

- What beneficiary countries to include;
- Which products and in what measure;
- The rules of origin to determine the actual benefits;
- How to exclude those products and countries that have become too competitive.
This system consists of three regimes:

- General i.e. reduced duties compared to the duty of the most-favoured nation;
- Duty exemption on many product categories for the countries who are fighting for the achievement of good governance, and for the countries who have ratified the ILO conventions on labour rights;
- “Duty free, quota free” regime for the Least Developed Countries (LDCs) This regime does not include arms and has no time limits;
- NB: Since 1 January 2014, the Generalised Scheme of Preferences (GSP) still has 3 regimes, but with substantial changes.

paesi spg


After examining the application, the customs office will arrange an inspection at the registered office of the applicant in order to verify:

- the frequency of the exportations (this requisite is not assessed for exportations to South Korea);
- that the exporter is able to provide sufficient guarantees for the verification the originating status of the products; *
- that the exporter knows the rules of origin and is in a position to offer, at any time, all documents proving origin (suppliers’ declarations, processing documents etc.);
- that the accounts, i.e. the stock records for producers and the management of trade flows for traders, allow the traceability of the operations.

* art. 90 and 117 par.1 of EC Regulation 2454/93


Suppliers filling out a declaration must retain, for at least three years (five years for the exportations towards South Korea), all documentary evidence certifying the correctness of the issued declaration. The customs authority may arrange controls concerning the origin either when fulfilling importation and/or exportation formalities, or at a later stage (for a period of maximum three years). The customs authority may arrange random controls on the documents giving evidence of the origin of the goods (controls on a sample basis).


In Italy, when importing from non-EU countries, the presentation at the customs of a false Eur 1 or Form A certificate of origin results in the automatic cancellation of duty benefits and the consequent application of “full” import duties, as well as the application of the administrative sanctions provided for by article 303 of the Italian Consolidated Law on Customs, which set outs sanctions equal to 1 to 10 times the value of the evaded duties.
When exporting, the presentation of false Eur 1 certificates, if their falsity has been established subsequent to their lodgement with customs, results in the notification to the Public Prosecutor of the Italian Republic on charges of false declaration of origin. (art. 517 of Italian Criminal Code).


By the term “litigation”, we usually mean any administrative or judicial activity which has the goal of resolving the disputes arisen among two or more parties who are in conflict with each other. Therefore, by “litigation in customs matters” we mean any administrative or judicial activity which has the goal of resolving the disputes arisen among the operators of the industry and the customs authorities in case of notification of breaches of EU and national customs law. This procedure consists of two steps; an administrative step and a (possible) judicial step.

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Import – Export Manual – Customs Glossary

Import – Export Manual – Customs Glossary

Manual ABC of Import Export

Customs Glossary, Manual with Customs terminology

AEO (Authorised Economic Operator) : these operators ask the competent customs authority to assess their degree of reliability in the sector of the logistics chain in which they operate. Following to an audit, they may be granted the AEO status. AEO Certificate and AEO status bring advantages in customs procedures. Legal references: EC Regulation 648/2005 and EC Regulation 1875/2006.

Air waybill: A document of transport which is made out in all its parts by the airline (carrier) in accordance with the instructions of the shipper.

ATA Carnet (Admission Temporaire – Temporary Admission) : this document facilitates the movement of goods through the simplification of customs formalities and the reduction of costs for the operators. The procedure is implemented by replacing standard customs documentation with the ATA Carnet. The Initials “ATA” are an acronym of the French and English words “Admission Temporaire/Temporary Admission”.

ATR: ATR is a certificate used in the trade between the European Union and Turkey which is issued by customs authorities. It certifies the so-called free movement of goods. It must not be confused with the certificate of preferential origin.

Basic products: products to be exported before being processed to become processed products or goods; goods to be exported which have been processed are also classified as basic products.

Bill of lading (B/L) : document of transport by sea which executes the contract of carriage by sea. It is issued by the carrier to the shipper when boarding the ship.

CAD (Centro Assistenza Doganale) : in Italy, CADs are centres offering assistance to businesses as concerns customs procedures. In other countries (both EU and non-EU), customs authorities may have similar centres either they be traditional offices or online websites.

Carriage (contract of) : contract through which a party, named carrier, undertakes to carry some goods from an appointed place to another, for consideration, within an agreed period of time. The carrier performs the carriage on behalf of a person (the sender) and undertakes to deliver the goods to a third person (the recipient).

Caution money: form of guarantee to be given to the relevant customs office for customs operations under duty-suspensive procedures and/or procedures with economic impact. The amount of caution money must be equal to the value of the duties that would be levied on the goods for permanent operations.

Certificate of analysis: certificate issued by one of the chemical laboratories of the customs, following to the taking of a sample in the measure of six times on the goods to be exported or imported. The taking of a sample is carried out by the competent customs.

CIM (Convention Internationale Marchandise) : convention of international public law governing rail transport among various states. The states who have signed the convention have undertaken to enforce the clauses of the convention in their territory via a specific act of ratification.

CIM Consignment note : document for rail transport to be filled out in case of shipping by rail.

CMR Consignment note: standard document that governs the contract of carriage of goods by road signed in compliance with the “Convention relative au contrat de trasport international de marchandises par route” (Convention on the Contract for the International Carriage of Goods by Road).

CMR (consignment note): international consignment note concerning the carriage of goods by road; CMR stands for “Convention relative au contrat de transport international de Marchandises par Route”

Combined Nomenclature (CN): 8-digit nomenclature of goods that includes about 9,500 entries with the relevant rates of duty. CN is the starting point for the determination of the 12-digit TARIC.

Combined transport: Transport carried out via different kinds of carriers.

Community Customs Code (CC) EEC Regulation 2913/92, new CC EC Regulation 450/08: it is the Regulation of the Community which includes all customs regulations, which have been harmonised and coordinated, with the only exception of the penalty system which is not included.

Community Origin: it is used to define when a product may be considered of Community origin i.e. if it has been wholly obtained within the EU or if the last substantial transformation was carried out within the Community in compliance with art. 23 and 24 or the EEC Regulation 2913/92

Customs areas: any premises where customs services are offered, or any premises where customs exercise supervision and surveillance. It also refers to industrial facilities, carriers, warehouses where customs officers are fulfilling customs operations.

Customs agent: physical person who is registered in the relevant register and who has been given the power to represent third parties before the customs authority.

Customs clearance: process through which foreign goods that have been permanently imported in a country are considered as national goods for the customs law of the country.

Customs form: paper or electronic document containing the customs declaration i.e. the declaration through which the subject (or third parties on their behalf) moving goods from and/or to non-EU countries informs the customs authorities about what type of operation they are carrying out (temporary or permanent importation, temporary or permanent exportation, storage in customs warehouse, release for free circulation, etc.) and undertakes to pay the relevant customs duties. Such declaration is made out on the SAD form (Single Administrative Document) as provided for in annexes 34 et seq. of the EC Regulation 2454/93 (Provisions implementing the Community Customs Code).

Customs circuit: Pursuant to the Italian law, the customs network (circuito doganale) includes all premises and areas which are used by the customs for the fulfilment of customs operations.

Customs procedure: term that indicates under what type of customs declaration or customs form the goods must be placed. The most common types are: Exportation, Transit, Customs warehouse, Release for free circulation, Inward processing, Outward processing, Processing under customs control, Temporary admission.

Customs status of the goods: term used to indicate whether the goods are Community goods or not.

Customs territory of the Community: it is the territory in which the Community Customs code is in force. It does not correspond to the sum of the territories of the Communities in which Member States exercise their sovereignty, since some areas which belong to some Member States are excluded. On the other hand, however, the Customs territory includes some territories which do not belong to the Member States of the EU.

Customs warehouse: any premises which have been authorised by and under the supervision of the customs authority where goods may be stored under the terms set out by the regulations in force.

Economic Operator Registration and Identification scheme (EORI) : EORI scheme has the purpose of assigning a unique customs identification number (known as EORI number) to the economic operators who are recognised by all Community customs authorities. In Italy, EORI number corresponds to the ISO code of Italy (IT) followed by the VAT registration number or the fiscal code of the operator.

EDI (Electronic Data Interchange) : IT procedure that enables to replace the paper version of the SAD. It consists in the electronic submission of data in the form of messages whose content is identical to that of the original paper version.

EFTA (European Free Trade Association) : Intergovernmental association and free-trade area within the EU which includes Iceland, Liechtenstein, Norway and Switzerland.

Endorsement of certified exit from the Community: Endorsement issued by the appropriate customs offices which certifies the exit of the goods from the European Community by land. Nowadays it corresponds to the “exit results” message, which, with regard to the Italian customs authority, may be freely checked out at the website (Italian version only) http://www.agenziadogane.it (Please select: L’operatore economico/e-customs AIDA/AES – Automated Export System).

EUR.1 : Certificate issued by the customs authorities of the EU and by authorities of non-EU countries with which the European Union has signed trade and customs agreements. This certificate is used as evidence of preferential origin of the goods and therefore enables to obtain preferential tariff treatment.

European Economic Area (EEA) : European Economic Area that includes the Member States of the European Union along with Norway, Iceland and Liechtenstein.

Export Accompanying Document (EAD) : this form is issued by the customs office of export and it accompanies the goods to the customs office of exit of the Community. This form must be lodged with this customs office in order to verify the operation and to enter all relevant data on the AIDA system so to “close” the movement. AIDA is the IT system of the Italian Customs Agency. This procedure is also necessary to obtain the so-called “exit results” message for VAT purposes.

Exportation: the fulfilment of all customs formalities of exportation, after which the goods exit the customs territory of the Community.

Export license (AGREX) : In Italy, export licences are issued by the Ministry of Economic Development, and such licences authorise the exportation of agricultural products towards third countries within their period of validity. Export licenses with advance fixing of the refund establish the rate of the refund to be applied in case of export refund.

Free zones/Free Warehouse (CC EC Regulation 450/08): physical areas of the customs territory of the Community (indoor and/or outdoor areas, warehouses, etc.) where non-Community goods, due to the application of duties and of commercial policy measures on imports, are considered as goods which are not physically located within the customs territory of the Community, provided that they are not released for free circulation or subject to other customs procedures, nor consumed or used in conditions, other than those provided for by the legislation in force.

Harmonised System for customs tariffs (HS) : Acronym that refers to a convention, which has been signed by many countries, concerning the harmonisation of customs tariffs.

Importation: Fulfilment of all customs formalities of importation, after that the goods have entered the customs territory of the Community.

Import duties: customs duties, as well as other equivalent taxes and other import taxes provided for under CAP (Common Agricultural Policy) or under specific procedures concerning the trade of some goods obtained by the working and processing of agricultural products.

Intermodal transport: Transport system that involves two or more different modes of transport without breaking of bulk when moving from a mean of transport to another.

Integrated Tariff of the European Union (TARIC) : system of classification of goods through which the goods are identified by a 10-digit number to which corresponds a rate of duty. TARIC is mandatory and is used by all Member States of the European Union.

Inward processing: customs procedure that allows the temporary importation of goods or semi-manufactured goods to be processed and re-exported later as finished products.

MRN (Movement Reference Number) : Number that uniquely identifies the customs operations of exportation and exportation with confirmation of exit. It is essential that the operator is given the MRN so that they can verify that the goods have successfully exited the customs territory of the Community and therefore are non-taxable for VAT.

Multimodal transport : Usage of different modes of transport to carry goods from the place of departure to the place of arrival.

New Computerised Transit System (NCTS) : computerised system through which all movements of goods may be processed electronically and therefore they are not processed through the lodgement of the declarations with the appropriate customs. Once fully operational, this system will foster the simplification and the unification of transit procedures among the countries of the European Union, EFTA countries, and the Visegrad group (Poland, Slovakia, Czech Republic, Hungary), with an improvement in the movement of goods, more effective anti-fraud prevention, a strong rationalisation of services and a considerable reduction of costs.

Outward processing: custom procedure that allows the temporary exportation of goods to be processed abroad. Such goods must be then re-imported as finished products.

Pallets: loading and unloading platforms whose function is to facilitate the handling of goods for the various modes of transports and, when possible, to eliminate the use of external packaging.

Permanent exportation : Permanent shipment of goods outside the customs territory of the Community.

Permanent importation: procedure through which the goods enter permanently the Member State of the European Union, subject to the payment of customs duties and the fulfilment of all required formalities.

Processed products : products obtained from the processing of basic products for which export refunds are applied.

Processing under customs control: procedure that enables to use, within the customs territory of the Community, non-Community goods with the purpose of processing them in a way that modifies their kind or status, without them being subject to import duties or to commercial policy measures. It is possible to release the processed goods for free circulation at a later stage, after the payment of import duties.

Reintroduction under relief of customs duty procedure: customs procedure through which the goods belonging to the EU customs territory and which have been permanently exported, may be reintroduced within the EU territory free of import duties (duty relief), provided that the goods are goods of the Community, that their origin has been proven, and that no processing has occurred. Such procedure must take place within three years from the date of permanent exportation.

Release for free circulation: customs procedure that, through the payment of customs duty and the complete fulfilment of commercial policy measures and local fiscal measures, enables the free circulation of foreign goods within the EU territory. The goods are then only subject to fiscal obligations.

Repackaging : A form of handling of the goods; more specifically, it is part of the so-called minimal operations which do not change the origin of the goods. Such operations are allowed provided that you submit an authorisation request for goods which are still under customs procedure. Repackaging may be carried out in warehouses, private or public customs areas, warehouses where the goods are in temporary storage or in VAT/excise duties tax warehouses.

Simplified assessment procedure: Particular procedure that enables some businesses to be exempt from the lodging of the goods with the customs. Physical inspections are replaced by indirect administrative inspections which are based upon the records and the general accounting of the businesses which are required to make accounts available to customs authorities. Such procedure is applicable to those businesses (either commercial, industrial, agricultural, private or state-owned) whose activities fall under the art. 2195 of the Italian Civil Code.

Single Administrative Document(SAD): single form which, pursuant to the Community legislation is used in all cases where you are referring to an import declaration, an export declaration or to the placing of goods under any other customs procedures, including the Union transit procedure.

T 1 : symbol that refers to a shipment carried out under the external Community transit procedure. It refers to the movement goods which are non-Community goods and have not been released for free circulation in the Community. They are goods of third countries which either have not been customs cleared in one of the Member States or have to transit across the territory of the European Community for the purpose of being exported in third countries.

T 2 : symbol that indicates a shipment carried out under the internal Community transit procedure and it refers to the movement of goods which are in free circulation in the countries of the European Community, should they cross a third country.

Temporary exportation: customs operation that enables the exporter to ship goods abroad without a sale, to participate in tradeshows and sport events, to undergo repairs, for test purposes, for attempted sale or for other reasons. It is necessary to apply for authorisation to the territorially competent customs office depending on the residence of the applicant. The applicant must also provide all documentation attesting the reason for the application, and provide information about what operations will be carried out abroad and for what period of time. An easier and faster alternative is to apply for ATA Carnet, provided that the country where the goods are sent has adhered to the convention and that the operation the applicant wishes to carry out is included.

Temporary importation : customs operation that enables the temporary introduction of goods within the territory of the Community for participating in tradeshows, sport events, for repairs, for test purposes, etc. The applicant must apply in advance for the authorisation to the territorially competent customs office, depending on the residence of the applicant. The applicant must provide the documentation that justifies the reason for the application and must also inform the office about the operation they intend to carry out and the time needed for such operations. ATA Carnet may be used in this case as well.

TIR: Acronym of “Transports Internationaux Routiers”.

TIR Carnet : Special guarantee document to which carriage by road is bound at international level. It enables a motor vehicle to arrive to the place of destination in a third country, without customs endorsements for the Member States it crossed.

Transport document: document constituting evidence of carriage of the goods from the place of loading to the final destination. There are different versions of the document depending on the type of carrier.