ABSTRACT
In a world that is increasingly globalized and open to trade, customs law has become increasingly central to businesses and consumers. From 1 May 2016 there has been a real revolution in customs: in fact, many of the provisions contained in the EU regulation no. 952/2013 which established the new EU Customs Code. The new simplifications are based on a more intense digitalization of the dialogue between the company and customs and they aim to both reduce the time spent on customs clearance, and also to provide external users with the traceability of the entire import/export cycle and the carrying out of controls connected. The transition to the new one, however, was not clear, but in order to protect the legitimate interests of the economic operators and to guarantee the validity of the decisions taken and the authorizations issued in force of the previous Union customs legislation, a transitional period was envisaged, until 1 May 2019, to allow the adaptation of these decisions and authorizations to the new legal provisions (reassessment). This contribution analyzes, in light of the new rules of the code, the conditions in relation to which the customs debt and the taxable persons required to fulfil the obligations arise. Finally, brief elements are dedicated to the settlement of customs duties, such as the classification of goods, having regard to the indications provided by the Common Customs Tariff, the origin and value of products. This electronic document is a “live” template. The various components of your paper [title, text, heads, etc.] are already defined on the style sheet, as illustrated by the portions given in this document.