Complex and well-structured regulations as well as procedures arise from the unstable economic scenario which nowadays requires a more specific competence in the evolution of the international trade. The knowledge of customs, currency and merchandise regulations and as regard any other aspect refers to the foreign trade, is an increasingly important requirement to accurately and promptly carry out import-export operations. In light of this premises, the customs clearance agent has become a figure of considerable influence in foreign trade. It is a physical person qualified to directly represent third parties before the customs authorities. The customs clearance agent is a professional enrolled at the register of customs clearance agents which was instituted with Law 22/12/1960, no. 1612 and it is supposed to possess the specific license issued by the Ministry of Economy and Finances. The customs clearance agent’s tasks aren’t performed exclusively to carry out customs operations, but he provides support to the economic operators at all stages of commercial negotiations thanks to its high professional skills, and last but not least and offers its advice and cooperation to companies to make the international business smoother. Finally, Moreover, with regard to economic and administrative restrictions, as well as currency matters, the customs broker is involved in consultancy, in assisting and representing the operator in foreign trade matters with institutions other than the customs, like the Ministry of Economic Development, Chambers of Commerce, Embassies and Consulates.
CDU 952/2013 establishes the customs representative as the person appointed by another person (the declarant) in order to represent him to the customs Authorities to carry out acts and formalities laid down in customs legislation. Our customs team is at your complete disposal to assist you both for an ITV request (Binding tariff Information) and for an IVO request (Binding Origin Information). Our Company has set up a fixed educational path for our customs team which includes continuous updates and courses. It is required for shipping some types of products to receive authorisations or licenses. In this respect, our company offers customer service and request such authorisation or securities import and export directly to the Ministries in charge (Ministry of Economic Development – Ministry of Cultural Heritage).
The customs agent can represent and defend the taxpayer against the Tax Commissions of each grade and for each tax tribute.
As a result of the grouping of taxes in customs matters and excise duties along with other taxes under tax jurisdiction, the regulations of the imposition of fiscal fines were radically reformed by the Presidential Decree 472/97 and consequently new possibilities of protection have emerged to protect the taxpayer who is subject to tax offense. Hierarchical customs appeals against tax acts and imposition of sanctions on excise duty are no longer allowed on the contrary these will be submitted to the Tax Commissions or the Chambers of Commerce.
Our customs agents are able to provide customs and legal assistance in case of customs disputes. Predicting more severe sanctions, the DL 16/2012 amended the Art. 303 of TULD because it assessed the extreme urgency to adopt interventions necessary to make the tax administrative action more efficient and strengthen. At the light of this, it is important to rely on professionals figures in the field able to identify the most suitable Customs Voice and all potential elements that can be challenged such as the Origin, quality and quantity.
Many doubts may raise because of the complexity of the provisions which govern customs matters. Firstly, about the membership of a product to similar customs voices and, secondly, perplexities related to the origin of the goods that could open a dispute with the customs with regard to quality, quantity, origin or value, as well as any other factor that has influenced the application of the customs tariff or the settlement of the tax. The art. 7 of Law 212/2000 (Taxpayers Statute) does not preclude to have recourse to organs of administrative justice if there are the requisite conditions; to the State Council in the event of injuries of legitimate interest; to the ordinary judicial authority (Civil Court) in the event of harmful processes towards the subjective rights of the owner of the goods.
Our company relies on its high professionalism thank to a Team which operates a regular updating and is able to assist you in closing of any international commercial negotiation also through shared study sessions with foreign offices of leading banking institutes. We are in close contact with several international Brokers to pave the way for you with the global trade. A large amount of companies from varied product markets consider us as a model of excellence. We are specialised in triangular and quadrangular international traffics with a focused assistance both customs and fiscal nature.