Import Operations into the European Union Require Established Operators (Or Identification of an Indirect Customs Representative)

Abstract

Circular no. 40 of 2021 of the Italian Customs Agency is important, as it addresses a significant problem for non-established economic operators who must carry out import operations into a Member State of the European Union, as it emphasizes the need to have a VAT (Value Added Tax) number and a tax representative who fulfils the formalities connected with the payment of the duties; from the customs point of view, this person is regarded as the importer and therefore able to provide all the information required for the procedure of release for free circulation and will be identified through the EORI (acronym for Economic Operator Registration and Identification) code that will be assigned to them by the customs authority at the time of the first relevant transaction. However, operators not established in the Union territory will be required, in order to be able to submit a customs declaration (in the specific case, of release for free circulation), to assign a mandate without representation to an established subject, in order for the latter to carry out this fulfilment, remaining jointly and severally obliged with its principal for the obligation deriving from the presentation of the declaration for the release for free circulation regime. Importer, non-established, mandate, representation, declaration, person, territory, obligations, duties