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Articoli Correlati: Importer - established outside E.U. - custom representation

On 19 October 2022, the Customs Agency with a notice in which it recalled circular no. 40/D/2021, which contains operational indications in the case of an importer established outside the E.U., with regard, among other things, to customs representation, clarified that the importer not established in the E.U. can only appoint a “indirect customs representative”, established in the E.U. territory, who will act as “declarant”; the exceptions to this condition are exclusively those defined by art. 170, par. 3, of the E.U. Customs Code. The Customs Agency, on the subject of an importer established outside the E.U., referred to circular no. 40/D of 2021, concerning operational indications in the case of an importer established outside the European Union, with regard, among other things, to representation at customs. On the basis of in-depth preliminary activities undertaken also with the competent E.U. services - DG Taxud Customs Legislation - with the opinion provided by the E.U. services, what has already been clarified in the aforementioned circular of exclusion of the possibility of using the direct representation by an importer not established in the E.U. territory and which, in the present case, is not possible, for the indirect representative, appointed by an importer not established in the E.U., appoint, in turn, another customs representative.