To comply with the provisions of EU Regulations, the fiscal authority issued an order that authorizes postponing the payment of import taxes due in connection with two or more customs operations. Order no. 2670/2017 approves a set of rules that establishes the procedure to be followed by the applicants to obtain a postponement of the payment of import taxes.
The rules provide all the necessary information for a postponement request. The rules also identify the authorities designated to provide information about the procedures. The order provides that the application drafted by the applicants must include certain mandatory information, including a description and a declaration of the value of the goods.
The provisions of the rules also designate the customs authorities responsible for the clearance procedure. A clearance procedure is also required if an amendment to a prior authorization is necessary.
The rules include the applicant’s right to bring the case before the administrative court and the related procedure if the applicant’s authorization is suspended, annulled, revoked, or amended.
The purpose of this order is to apply certain provisions of the Customs Code of the EU, establishing a unitary legal framework within the EU.