EXPORT SALES WITH YIELD EXW – EXPORT EXPERIENCE – CASES OF TRANSACTIONS CARRIED OUT IN OTHER MEMBER STATES

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We allow ourselves to return to a topic that has already been known for a long time, but which, from the reports received, is becoming topical again.

We have been contacted several times by exporting companies and colleagues about disputes over customs export operations carried out in other member states.
In many cases, findings were made, with consequent reporting to the Revenue Agency, regarding export customs operations carried out in other member states despite the fact that the exporter had presented a customs export bill including exit visa.
As a motivation it was indicated in the minutes that the outcome of these export declarations cannot be consulted by the Italian Authority as it is contained in databases of other member states and that the documentation presented by the exporter is not authenticated by any Italian customs authority .

The presentation of the goods for export to an “incompetent” customs office with respect to what is defined by the relevant legislation is then detected.

We remind you that the risk of litigation can lead to the recovery of the VAT and the imposition of the relative sanctions.

By virtue of the foregoing, we cannot but advise you to pay due attention to finding a copy of the Italian customs export bill, which contains the details of your invoice (s) and the retrieval of the proof of exit of the goods from the Union European.

We also advise you not to sell the goods with EXW yield but with FCA yield.

In fact with the Incoterms 2010 FCA, unlike EXW, the seller has two fundamental obligations:
Deliver the asset to the carrier or to another subject designated by the buyer (as for EXW);
Clear the good for export.

In this way the exporter has immediate control of the customs operation and the possibility to get hold of the export bill, knowing who to contact to obtain it, contrary to what happens, instead, when the customs export operation deals with the Vs . foreign customer.
In fact, “taking” this fulfillment entails the risk of not always being able to obtain a copy of the declaration, not having the possibility of verifying that the goods have left within the 90 days provided, from delivery to your customer, or to discover that it has been carried out in other member states with the problems mentioned above.

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