The logistic area is 500 mt from the
Gorizia frontier, and consists of the following: administrative
office, customs procedures management office, warehouse
and cold storage rooms, a room and outside
bathroom with shower for the truck drivers, a truck park
of about 3000 sq.m, a roofed-over area for storage of goods (an
area of about 200 sq.m) and a covered warehouse of about 1,370 sq.m
which also houses the refrigerated area.
The logistic area is video surveyed, and is protected by
buzzer and telephone alarms, connected, among others, to the carabinieri
corps , and is not in a remote zone.
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MISCELLANEOUS
GOODS WAREHOUSE
The goods warehouse is a new building constructed with environmentally
friendly cement-fibre.
The interior space is about 2,560 sq.m and goods are handled
by a 2.5 tonne capacity fork lift truck or transpallet.
Whenever possible, the goods inside the warehouse are always
palletised and, in any case, catalogued and registered.
We list below the different arrangements in which the goods
can be managed. |
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1 . National/CE goods warehouse
2 . VAT tax warehouse No. 259/C
The VAT Tax warehouse (Decree of the Ministry
of Finances of 20 October 1997) provides a wide range
of innovative possibilities in the customs field.
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A.In the national field, it gives
users the possibility of nationalising the goods without having
to pay VAT immediately, but only paying it subsequently
after selling the goods in the national field to the end-customer.
In this case too, the payment is due, only if a debit is produced
in the monthly or quarterly company VAT balance. If the amount
is a credit sum, the operation would be even more favourable,
because this amount would directly discharge the VAT credit.
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B.In the EU field, the VAT warehouse
makes it possible to carry out all the fulfilments specified
by tax regulations, which regulate the transfer of Intra-Union
goods, in the same way as if the lot had left the national
territory. The same applies to purchases, considering entry
into Italy. Goods in the VAT tax warehouse can be resold repeatedly
among several subjects, always in the VAT suspension arrangement.
A further advantage is obtained if the last seller were
Italian, who in turn sells the goods to another Italian,
who in turn definitively takes the goods out of the tax warehouse
and 'takes them home'. In this case too, the sale would
be invoiced as VAT exempt, under the provisions of
art. 50/BIS DL 331/93, the only duty applying to the remover
of the goods is to make the specified accounting entries.
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C.As concerns non-EU goods, the foreign
importer - whether from another EU or non EU country
- may put them into a VAT tax warehouse through tax
representation in Italy of the warehouse manager, and
then to reship them to the European Union, free of any
customs constraint, because the goods have become fiscally
EU.
Obviously, these operations are summarised for
the sake of simplicity, but, in the case of interest, they will
be explained in detail, also indicating the regulatory sources.
3 . Customs warehouse No. 259/C
By using the arrangement of the Customs warehouse
authorised by the Ministry of Finances under No. 259/C, one
can store goods under foreign status and remove them - splitting
into several lots if necessary - when the customer considers it
appropriate, and at different times if necessary.
This system makes it possible to store the gods purchases at a favourable
price in a given period, without paying any customs duties, until
the importer considers it appropriate to remove them, by declaring
the goods in Customs and paying the relevant amount of specified
customs duties. If s/he wishes, s/he can sell them inside the customs
warehouse, with the final buyer dealing with the customs formalities.
If the goods are then sent to another non-EU country, in this case
the goods remain under foreign status and a "T.1" transit
customs document will be issued for the purpose of removal, and
this document will accompany the goods outside the EU, and will
be closed by the last EU exit customs.
The above also applies if the goods are transferred from our Customs
warehouse to another warehouse inside the EU.
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