The process of importing goods follows rules established by the
countries and strictly observed by the people involved with
shipping goods and who must know what to declare at
customs and what regulations they are required to follow.
Goods can be imported and exported around the world, as long as
customs taxes are paid and the correct documentation is shown;
trade is based on verification and fulfilment of customs practices
that have very precise characteristics.
Foreign exchanges have often presented a series of problems and
critical events connected especially with non-compliance with
sanctionable criteria. The transportation of international
goods is based on a new system that is faster and more
selective, wherein controls do not cause slowing down or
uncertainty. This system issues a certification
called AEO, a quality brand issued by the customs
authorities attesting to compliance with customs and tax
Temporary exportations provide for two
important aspects: customs and taxes. The first concerns the
possibility, according to the criteria, to move merchandise from
one country to another through a restriction,
which is the customs process. First, customs
assistance must be guaranteed for the transportation and fulfilment
of customs procedures to allow regular development of the shipping
The second, on the other hand, concerns a regulation ending
fees on exported goods outside the
European Community and exportation must be regulated
within ninety days from the moment of delivery.
Customs procedures involve approval given by a customs official on
a copy of the accompanying bill and
payment of the VAT, which is under the customs
regulations in effect.
Customs verifications can cause the rejection
of shipment of international goods. Criticisms were made in the
past, especially in view of the cases of transfers with terms of
free delivery to the factory or in the case of grouping procedures;
that is, the movement of goods with cumulative customs bills made
out to the shipper.
Importation of goods must comply with
characteristics strictly connected with verification and
calculation of customs fees. The computer system must reveal some
elements and ensure that customs verifications give a positive
outcome so that transport of international goods is successful.
The quantities of goods must be subject to
verification in application of a duty calculated
according to weight, the volume
or the number of goods to import. If the procedure
provides for application of duties ad valorem, e.g., the duties
expressed in percentages on the customs value, in this case, the
quantity is not subject to verification. In some cases, if customs
finds inconsistencies in the commercial document, the number of
goods must be ascertained.
Quality is another element of customs
verification. It is one of the most important and the one
determining imposition of duties and customs classifications. The
duty to pay is part of the customs fees established in the
regulations. All cost information is present on the website.
The origin of the goods may
affect the duties pursuant to the criteria set out in article 24 of
the Community Customs Code. It is important to know the country
where the goods were produced. Shipment of international goods must
be safe, and this depends on the rules that, at the time of
verification, are established to understand the characteristics,
where production begins, in which country it is completed, and what
companies are equipped for this purpose.
Value is an aspect considered fundamental and
different from the others because customs fees are determined based
on this. Importation of international goods must comply with a
series of conditions through which the price to pay is established.
These elements are the commission and
mediation costs, the cost of
containers that, for customs purposes, are considered an
integral part of the goods and the cost of
packaging, which includes the materials and labour used
for execution. Often, it is difficult to determine the number of
pieces to be produced a priori; therefore, the entire
value is declared directly from stamping to the first importation
Customs verifications present
innovations introduced especially with the
intention of making shipment of goods faster and simplifying the
procedures for monitoring the documentation receiving clearance
from customs procedures. Technological tools can reduce costs and
times for the company without impeding regularity of international
commercial traffic and presenting obstacles to controlling illicit
or counterfeited goods or items subject to fraud.
Customs assistance with shipments aims to adapt
to technological innovations to give greater support to temporary
exportation and to the process of importing goods and customs
procedures, which must be perfect.
Customs duties are another aspect on which work
is being done to give better information and transmit the
calculation clearly and exhaustively. Users have the ability to
consult the customs duties corresponding to each type of
merchandise on the customs agency site. Having clear notions and
procedures means not falling into error at the time of shipping the
goods. Customs procedures must guarantee a certain security to
users and for shipment of international goods for commercial
traffic to continue to be a value of significant importance for the