The process of importing goods follows the rules established by the countries and respected by the people involved in the transport of goods and who must know what to declare at customs and what rules they are required to follow.
Goods can be imported and exported all over the world, as long as customs taxes are paid and the correct documentation is presented.
The international transport of goods is based on a new, faster and more selective system that issues a certification called AEO, a quality mark provided by the customs authorities that certifies compliance with both customs and tax regulations.
Temporary exports involve two important aspects: customs and taxation. The first concerns the possibility, according to criteria, to move the goods from one country to another through a customs bond; the second, on the other hand, complies with a regulation for which the right on goods exported outside the European Community ceases and the export must be regulated within ninety days from the time of delivery. Customs procedures concern the endorsement on the delivery note and the payment of VAT.
The import of goods must comply with the characteristics strictly related to the assessment and calculation of customs duties. The computer system must detect certain elements and ensure that the checks give a positive result for the transport to be successful.
The quantity of goods must be subject to verification when a duty is applied based on the weight, volume or number of goods to be imported. If the procedure provides for the application of the ad valorem duty, that is, the duty expressed as a percentage of the customs value, in this case the quantity is not subject to control. It happens in some cases that, if the customs finds inconsistencies on the commercial document, the number of goods must also be ascertained.
Quality is the parameter that decides the taxation and customs classification. The tariff to be paid is part of the customs taxes established by the legislation.
Finally, the origin of the goods can affect the duty in accordance with the criteria defined in Article 24 of the Community Customs Code, as it is important to know the country where it was produced.
The value also determines customs duties: the import of international goods must comply with a series of conditions through which the price to be paid is established. These elements are the commissions and brokerage costs, the cost of the containers which are considered as a single part of the goods and the cost of packaging which includes the materials and labor used for the construction.
The customs inspections present some innovations introduced above all with the aim of making the transport of goods faster and the procedures for checking documentation and handling practices more fluid. Technological tools will be able to reduce costs and time for businesses without penalizing the regularity of international commercial traffic and hindering controls on illegal, counterfeit or fraudulent goods. Customs assistance on transport intends to adapt to technological innovation to give greater support to temporary exports, the process of importing goods and customs inspections that must be perfect.
Customs taxes are another aspect on which we are working to give better information and transmit the calculation in a clear and comprehensive way. Users have the opportunity to consult the customs tariff corresponding to any type of goods on the customs agency website. Having clear concepts and procedures means not encountering errors when transporting the goods. Customs operations must guarantee users and international transport of goods a certain security so that commercial traffic continues to be a value of considerable importance for the economy.