With circular letter no. 40 of 14 December 2021, the Italian Excise, Customs and Monopolies authorities has reiterated that an economic subject not established in the European Union (hereinafter also “EU”) cannot submit an import customs declaration independently but must necessarily use an indirect customs representative for this purpose.
Moreover, the importer must be identified for customs purposes, through the attribution of an EORI code. In this regard, the aforementioned circular letter clarifies that the EORI code “must be linked to the VAT number issued to the importer following a direct VAT registration in the EU Member State or to that of the VAT representative appointed in the EU Member State in which he carries out customs operations”.
Source PwC
