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STUDIO DORIGHELLI

GARANZIE DOGANALI, ARRIVANO LE NUOVE REGOLE ADM: RIDUZIONE FINO AL 100%


L'Agenzia delle Dogane ha pubblicato la Determina del 1 settembre 2025 che disciplina le condizioni e i criteri per consentire agli operatori economici di beneficiare della riduzione dell?"importo della garanzia o dell?"esonero dalla stessa relativamente ai diritti doganali. L?"istanza deve essere presentata tramite il sistema elettronico delle decisioni doganali (Customs Decisions System – CDS) al competente ufficio di garanzia, compilando l?"allegato II, necessario per la raccolta delle informazioni utili al rilascio dell?"autorizzazione alla garanzia globale (CGU). Il termine per il riconoscimento dell?"esonero o della riduzione coincide con quello previsto per il rilascio dell?"autorizzazione CGU, ossia 120 giorni dall?"accettazione dell?"istanza sul CDS. Nel caso in cui il richiedente non sia già titolare di un?"autorizzazione CGU o non vi sia un procedimento di autorizzazione CGU in corso, la richiesta viene presentata all'ufficio competente. Diversamente, nel caso di garanzia isolata con validità nazionale, costituita per merci specifiche o per dichiarazione specifica, la richiesta deve essere presentata all?"ufficio di garanzia competente, in ragione del luogo ove si trovano le merci o viene presentata la dichiarazione. L?"importo della garanzia per i diritti doganali può essere: ridotto fino al 50% dell?"importo di riferimento (IdR), ridotto fino al 30% dell?"IdR, esonerato fino al 100%, se ricorrono i requisiti previsti. L?"agevolazione è subordinata alla verifica delle condizioni stabilite dalla normativa unionale (art. 84 del Reg. delegato 2015/2446) e, in caso di soggetti AEO, alle specifiche valutazioni aggiuntive previste. Fonte: https://www.adm.gov.it
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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