Dal 1 Gennaio 2007 la Romania e la Bulgaria sono entrate a far parte dell'Unione europea. Da questa data le merci che provengono o che sono destinate verso questi Paesi non saranno più considerate importazioni o esportazioni, bensì come acquisti e cessioni intracomunitarie e pertanto ci sarà l'obbligo di presentazione del modello INTRASTAT .
Nota delle Dogane 3393 del 27 dicembre 2006
Goods which, upon accession, are in free circulation in the Community or a new Member State, are subject to the same regime throughout the enlarged Community, the principle applies to such products even if, prior to accession They have been placed under a customs procedure (eg transit, temporary ammione) is discharged after accession, in this case, however, it is necessary to prove the Community status of products in order to prevent the products on which they are not paid the customs duties unfairly benefit of membership.
Also, some movements of goods, which began before the entry into force of the accession agreements and thereafter, remain subject to existing laws and customs of the new Member States also remain valid for a transitional period, certain licenses and proof of origin issued under the previous legislation of the new Member State.
0 comments:
Post a Comment