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09 July 2018 Italian Customs Agency clarifies implementing procedures regarding authorization to store energy products in third-party warehouses On 12 April 2018, the Italian Ministry of Economy and Finance signed a Decree regarding the procedures for implementation of the provisions on the authorization to store energy products in third-party warehouses (as per article 1, paragraph 957, of the 2018 Budget Law). Specifically, the above Decree sets forth the rules regarding the content of the electronic request that should be submitted in order to request authorization. With Note no. 71725 dated 27 June 2018, the Italian Customs Agency provided clarifications regarding the Ministerial Decree with respect to the implementing procedures regarding the authorization to store energy products in third-party warehouses. Businesses who intend to store their energy products in either third-party tax warehouses or registered consignee's warehouses (auxiliary warehouses), before the storage starts, must electronically submit a request of authorization that shall include the following information, under penalty of inadmissibility:
Furthermore, the applicant shall also attach a declaration whereby the owner or the legal representative certifies that no conditions for the refusal of the issuance of the authorization are present. The application, properly signed by the owner or by the legal representative of the company, shall be submitted for:
The task of verifying the completeness of the submitted requests is entrusted to the competent Customs Authority, which may request additional information if the application appears to be incomplete. After having verified the payment of the annual fee, the Customs Office will issue, within 30 days from the filing of the request, the authorization for the storage at the auxiliary warehouses, assigning an identification code to the authorized subject. The authorization must be collected at the competent Customs Office. The authorization is valid for two years and allows the storage in the auxiliary warehouses for which the authorized subject obtains the consent of the operator of the tax warehouse or the registered consignee. Authorized subjects shall notify the Customs Office, within five days, of any change in the data indicated in the application or declaration. In order to be able to continue the storage beyond the two-year period of validity, a new application must be submitted, at least 30 days before the deadline. To proceed with the storage, also in this case, the consent of the operator of the tax warehouse or of the registered consignee is required the approval to the storage has to be transmitted electronically to the customs office by the operator of the Tax warehouse or by the registered consignee, and must contain:
Those who are already holders of an authorization or a license neither revoked nor suspended to exercise a Tax warehouse for energy products and who intend to store their products at an auxiliary warehouse are required to make a specific electronic communication to the competent customs office, at least 30 days before the starting of the storage activity. They must communicate the energy products that are going to be stored at the auxiliary warehouse, under penalty of inadmissibility. An identification code, valid for one year, is granted within 30 days. In order to continue the storage beyond the year of validity, it is necessary to file a new communication, at least 30 days before the deadline. In order to proceed with the storage, the consent of the operator of the Tax warehouse or of the registered consignee is required also in this case. The Decree will enter into force as of 1 July 2018, but the authorization for the storage of energy products in third-party warehouses will be effective as from 30 August 2018. From the same date, the identification codes issued following communications filed by 31 July 2018 will be valid. The communications submitted after 31 July 2018 will be valid from the 30th day following the filing. Businesses not operating fiscal warehouses, who intend to store their energy products in auxiliary warehouses, can submit the request for the authorization to the Customs Office, filing all the documents listed above regarding content; from 1 July 2018 until 19 July 2018, the statutory declaration under articles 46 and 47 of the Presidential Decree no. 445/2000 to be filed together with the request and the ID will have to be sent to the Customs Office through the email address reported in the request itself. As of 20 July 2018, it will be possible, instead, to send the above-mentioned statutory declaration through the same Online Portal used for the submission of the request. The subject operating a fiscal warehouse that intends to store its products at an auxiliary warehouse, can file online the communication from 1 July 2018; the identification code will be released at the end of the procedure. The requests filed before 1 July 2018 will not be considered and will have to be re-filed through the same procedure described under the content section above. Authorized subjects, and those who have made the communication referred to in the previous section, shall keep record of the daily quantities of energy products stored at each auxiliary warehouse. The records must be sent:
Document ID: 2018-5827 |
