Customs formalities: Special agreements authorisation on shipments under 150 euros

Denomination

Customs formalities: Special agreements authorisation on shipments under 150 euros

Procedure type

Customs

Subject

Customs

Purpose

Authorization for presenters who want to benefit from the import VAT payment system, on shipments of less than 150 euros, through special agreements.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics.

Documentation

European regulations have provided for collection systems that prevent consumers from having to fulfill formal obligations with Customs. In most cases, for purchases under 150 euros, the Internet portals themselves, or the operators who bring the goods into our country, will be responsible for collecting the VAT that consumers have to pay.

Phases of the procedure/service

Start: Submission of application using electronic form

Procedure: The Customs Department will verify that the necessary requirements are met.

Conclusion: will be authorized or not, as appropriate.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing