{"id":4181,"date":"2021-02-28T00:00:00","date_gmt":"2021-02-28T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/?p=4181"},"modified":"2024-05-28T11:50:29","modified_gmt":"2024-05-28T10:50:29","slug":"brexit-dernieres-nouvelles-lentrepot-douanier","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/brexit-latest-news-the-customs-warehouse\/","title":{"rendered":"Brexit : Derni\u00e8res nouvelles - L'ENTREP\u00d4T DES DOUANES"},"content":{"rendered":"<p>Dans cet article, nous allons pr\u00e9senter le concept d'entrep\u00f4t douanier car il pr\u00e9sente un grand int\u00e9r\u00eat, en particulier dans l'\u00e8re post-Brexit. L'entrep\u00f4t sous douane permet \u00e0 son propri\u00e9taire de conserver des marchandises import\u00e9es. Vous pouvez utiliser l'entreposage douanier pour reporter les droits et la TVA sur les marchandises stock\u00e9es. En effet, ce syst\u00e8me vous permet de les payer une fois que vos marchandises ont quitt\u00e9 l'installation o\u00f9 elles sont conserv\u00e9es pour \u00eatre mises en libre circulation.<\/p>\n<p>Vous ne devez pas payer de droits et de TVA si les marchandises sont r\u00e9export\u00e9es. De m\u00eame, vous ne devrez pas payer de droits et de TVA si les marchandises sont transf\u00e9r\u00e9es dans le cadre d'un r\u00e9gime douanier autre que celui de l'utilisation autoris\u00e9e. Vous devez \u00eatre autoris\u00e9 \u00e0 g\u00e9rer un entrep\u00f4t en tant qu'entrepositaire.<\/p>\n<p>Un entrep\u00f4t sous douane peut \u00eatre utilis\u00e9 pour stocker vos marchandises :<\/p>\n<ul>\n<li>soumis \u00e0 des droits de douane, \u00e0 des droits d'accise ou \u00e0 la TVA \u00e0 l'importation ;<\/li>\n<li>si des documents tels que des licences ne sont pas disponibles lors de l'importation des marchandises ;<\/li>\n<li>import\u00e9s \u00e0 l'origine selon une proc\u00e9dure sp\u00e9ciale et stock\u00e9s avant d'\u00eatre r\u00e9export\u00e9s ;<\/li>\n<li>pour lesquels les droits de douane ne sont pas dus, mais la TVA \u00e0 l'importation l'est ;<\/li>\n<li>qui ont \u00e9t\u00e9 admis \u00e0 la libre circulation ;<\/li>\n<li>d\u00e9j\u00e0 en libre pratique, mais faisant l'objet d'une plainte au titre du r\u00e9gime des importations rejet\u00e9es.<\/li>\n<\/ul>\n<p>Les marchandises peuvent \u00eatre transform\u00e9es \u00e0 l'int\u00e9rieur d'un entrep\u00f4t douanier, mais seuls certains types de transformation sont autoris\u00e9s, mieux connus sous le nom de \"manipulations usuelles\". Cela signifie qu'il sera possible de pr\u00e9parer les marchandises pour pr\u00e9server leur entreposage, d'am\u00e9liorer leur pr\u00e9sentation en vue d'une vente future et de pr\u00e9parer les marchandises pour la distribution ou la revente.<\/p>\n<p>Il existe deux types d'entrep\u00f4ts douaniers :<\/p>\n<p><u>Entrep\u00f4t public<\/u><\/p>\n<p>Convient aux entreprises qui souhaitent stocker des biens appartenant \u00e0 d'autres personnes, \u00e9galement appel\u00e9es d\u00e9posants.<\/p>\n<p><u>Entrep\u00f4t priv\u00e9<\/u><\/p>\n<p>Convient aux entreprises qui souhaitent stocker leurs marchandises. Dans ce cas, le titulaire de l'autorisation d'entrep\u00f4t et le d\u00e9posant sont la m\u00eame personne.<\/p>\n<p>Les entreprises qui peuvent pr\u00e9tendre \u00e0 une licence d'entrep\u00f4t sous douane doivent \u00eatre bas\u00e9es au Royaume-Uni et disposer d'une EORI britannique.<\/p>\n<p><b><i>Sc\u00e9nario<\/i><\/b><\/p>\n<p><em>La soci\u00e9t\u00e9 italienne XXX Srl vend et exp\u00e9die des marchandises \u00e0 un entrep\u00f4t douanier d\u00e9tenu par la soci\u00e9t\u00e9 YYY Ltd (soci\u00e9t\u00e9 britannique assujettie \u00e0 la TVA britannique). La soci\u00e9t\u00e9 XXX Srl facture la soci\u00e9t\u00e9 YYY Ltd sans appliquer la TVA italienne (TVA non imposable). La soci\u00e9t\u00e9 YYY Ltd r\u00e9cup\u00e8re ensuite les marchandises dans l'entrep\u00f4t douanier et proc\u00e8de aux \u00e9ventuelles d\u00e9clarations en douane et \u00e0 l'application de la TVA britannique \u00e0 l'importation.<\/em><\/p>\n<p>Pour rester inform\u00e9 sur le sc\u00e9nario du Brexit, suivez-nous sur nos m\u00e9dias sociaux ou visitez notre site web (<a href=\"https:\/\/well-tax.com\/fr\/\">www.well-tax.com<\/a>).<\/p><\/p>\n<p>Par : Michele Ammirati et Sergio Schittone<\/p>","protected":false},"excerpt":{"rendered":"<p>In this article we will introduce the concept of customs warehousing since it is of great interest especially in the post-Brexit era. The bonded warehouse allows the owner to hold imported goods. You can use customs warehousing to defer duties and VAT on stored goods. In fact, this system allows you to pay them once [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4181","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brexit: Latest news - THE CUSTOMS WAREHOUSE - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/brexit-dernieres-nouvelles-lentrepot-douanier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit: Latest news - THE CUSTOMS WAREHOUSE - WellTax\" \/>\n<meta property=\"og:description\" content=\"In this article we will introduce the concept of customs warehousing since it is of great interest especially in the post-Brexit era. 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