In commercial practise the ex-works state to the sale of goods intended for export as a delivery term agreed between the seller and the buyer is frequently applied; this condition provides that the seller is only required to make the goods available to the buyer in its own company and it is the buyer who takes care of the transport of the same outside the EU territory.
In this situation, Italian exporters often encounter considerable difficulties acquiring proof of the exit of the goods required by national legislation for the recognition of the tax benefit of VAT exemption on exports. This is because customs formalities are often handled by the buyer in a Member State other than that in which the companies are established, i.e. outside Italy.
In fact, custom formalities are often handled directly by the Customs Office for the exit of the goods from the European territory, skipping the Customs Office for the export in charge according to the establishment of the exporter.
Other delivery conditions, such as the FCA Incoterms (free carrier), allow the seller, who is required to complete the export customs formalities, to easily acquire the required tax documentation.
A customs scheme that adapts very well to the adoption of the condition of delivery with FCA Incoterms is that of the “approved place for export”.
The authorisation to use the “approved place for export” procedure allows the presentation and availability for checks of Union goods destined for export in a place other than customs, therefore following the electronic submission of the customs declaration to the competent customs office, the goods are made available by the operator for any physical visit selected by the customs control circuit – at the approved site.
There are obvious benefits with the “approved place for export” together with an FCA Incoterms when the approved place for export is the seller’s warehouse. In fact, in this case, the seller has full control of the export procedure, and the goods which have been cleared for export can leave the warehouse directly towards the Custom Office of exit from the European territory.
To facilitate export operations, due to the Covid-19 pandemic, with Circular 49/2020 dated 30 December 2020 the Italian Customs Authorities has allowed the presentation of an application for the authorisation for the “approved place for export”, with a request for a simplified inspection.
In particular, the operator can submit a plan and technical report, drawn up by a qualified technician, regarding the place to be authorised, and the office can proceed with the verification on a documentary basis of the suitability of the place for the required fiscal security requirements without carrying out the physical inspection prior to the issuance of the authorisation.
For this purpose, it will be sufficient to submit a specific form prepared by the Customs Agency.
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