{"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-ultime-notizie-il-magazzino-doganale","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/brexit-latest-news-the-customs-warehouse\/","title":{"rendered":"Brexit: Ultime notizie - IL MAGAZZINO DELLE DOGANE"},"content":{"rendered":"<p>In questo articolo introdurremo il concetto di deposito doganale, poich\u00e9 \u00e8 di grande interesse soprattutto nell'era post-Brexit. Il deposito doganale consente al proprietario di detenere merci importate. \u00c8 possibile utilizzare il deposito doganale per differire i dazi e l'IVA sulle merci immagazzinate. Infatti, questo sistema consente di pagarli una volta che le merci hanno lasciato la struttura in cui sono custodite per entrare in libera pratica.<\/p>\n<p>Non dovrete pagare i dazi e l'IVA se la merce viene riesportata. Allo stesso modo, non dovrete pagare i dazi e l'IVA se la merce viene trasferita in un regime doganale diverso dall'uso autorizzato. Dovete essere autorizzati a gestire un magazzino come magazzinieri.<\/p>\n<p>Un magazzino doganale pu\u00f2 essere utilizzato per immagazzinare le vostre merci:<\/p>\n<ul>\n<li>soggetti a dazi doganali, accise o IVA al momento dell'importazione;<\/li>\n<li>se i documenti come le licenze non sono disponibili al momento dell'importazione della merce;<\/li>\n<li>importati originariamente secondo una procedura speciale e immagazzinati prima di essere riesportati;<\/li>\n<li>su cui non \u00e8 dovuto il dazio, ma l'IVA all'importazione;<\/li>\n<li>che sono stati ammessi alla libera circolazione;<\/li>\n<li>gi\u00e0 in libera pratica, ma oggetto di reclamo ai sensi del regime delle importazioni respinte.<\/li>\n<\/ul>\n<p>Le merci possono essere lavorate all'interno di un deposito doganale, ma sono consentiti solo alcuni tipi di lavorazione, meglio noti come \"forme abituali di manipolazione\". Ci\u00f2 significa che sar\u00e0 possibile preparare la merce per preservarne il deposito, migliorarne la presentazione per una futura vendita e preparare la merce per la distribuzione o la rivendita.<\/p>\n<p>Esistono 2 tipi di deposito doganale:<\/p>\n<p><u>Magazzino pubblico<\/u><\/p>\n<p>Adatto alle aziende che desiderano immagazzinare beni di propriet\u00e0 di altre persone, note anche come depositanti.<\/p>\n<p><u>Magazzino privato<\/u><\/p>\n<p>Adatto alle aziende che desiderano depositare le proprie merci. In questo caso, il titolare dell'autorizzazione al deposito e il depositante sono la stessa persona.<\/p>\n<p>Le imprese che possono ottenere una licenza di deposito doganale devono avere sede nel Regno Unito e possedere un EORI britannico.<\/p>\n<p><b><i>Scenario<\/i><\/b><\/p>\n<p><em>La societ\u00e0 italiana XXX Srl vende e spedisce merci a un deposito doganale detenuto dalla societ\u00e0 YYY Ltd (societ\u00e0 britannica in possesso dell'IVA del Regno Unito). La societ\u00e0 XXX Srl fattura alla societ\u00e0 YYY ltd senza l'applicazione dell'IVA italiana (IVA non imponibile). La societ\u00e0 YYY Ltd ritirer\u00e0 quindi la merce dal deposito doganale e proceder\u00e0 alle dichiarazioni doganali e all'applicazione dell'IVA britannica sulle importazioni.<\/em><\/p>\n<p>Per rimanere aggiornati sullo scenario della Brexit, seguiteci sui nostri social media o visitate il nostro sito web (<a href=\"https:\/\/well-tax.com\/it\/\">www.well-tax.com<\/a>).<\/p><\/p>\n<p>A cura di: Michele Ammirati e 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\/it\/brexit-ultime-notizie-il-magazzino-doganale\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\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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