In a notice dated 11 November, the Italian ADM Agency issued an information notice stating that, as of 01/12/2022, the new import tracking H will definitively enter into force, replacing the old system of IM customs notes, which will no longer be usable. (https://www.adm.gov.it/portale/documents/20182/6323589/Informativa+chiusura+IM.pdf/3977e9ed-5eff-0939-1160-c8fc0364bb8e?t=1668415629527)
GM International will provide (as it has done so far) a courtesy copy of the delivery note (generated by our system and not valid for tax purposes) as ‘paper’ will no longer exist.
The only eligible identifier will be the digital one, the so-called MRN (Master Reference Number).
Below we summarise some basic points of the new system, in particular the possibility for importers to access the Customs Telematic Service (STD) to view their imports, i.e:
- The summary statement for accounting purposes
- The summary statement of the declaration,
For this purpose, by means of ADM’s Single Authorisation Model (MAU), the importer must obtain authorisation from the dlr_fe_dog_reader and, if necessary, delegate it to the natural persons responsible for accessing this service.
RESTYLING OF IMPORT DECLARATIONS
Following the re-engineering process of the import customs clearance computer system by the Agency of Excise, Customs and Monopolies (ADM), in application of the data model defined at EU level, called EUCDM (European Union Customs Data Model), from 9 June 2022 the Customs Declaration changes its layout and the new tracks H1,H2,H3,H4,H5 AND H7 come into force, replacing the “IM” message. (https://www.adm.gov.it/portale/dichiarazioni-import)
The customs bill with the SAD form is therefore replaced by the MRN (Master Reference Number), the unique identifier of the declaration assigned electronically.
The Italian ADM Agency provided some clarifications and procedural indications, including how importers can have direct access to the import declarations they are responsible for.
Here below we summarize some of the most relevant changes:
- There is no provision for the use of a paper form either for submitting the import declaration or for printing it (see, however, point 4 below);
- Declarations are uniquely identified by the MRN (Master Reference Number), and no longer by the identification details (office code – register – declaration number – CIN – date) used by the previous system;
- Any corrections do not entail a change in the identification number of the declaration. Corrected declarations are uniquely identified by the same MRN and by a progressive number indicating the version;
- As goods are released, the ADM Agency will release the ‘Summary sheet for accounting purposes’, in order to allow traders to fulfil their accounting and tax obligations by VAT regulations (Articles 19 and 25 of Presidential Decree 633/1972) and connected to the registration of import declarations. The model of the summary statement, recently defined by ADM, in agreement with the Revenue Agency, shows specifically the data related to the payment of customs duties (duty, VAT and other taxes), divided by rate.
- The summary statement for accounting purposes is made available through the ‘Document Management – Customs Declarations’ service on the Customs and Monopolies Single Portal (PUDM).
Importers can then access the service to view the Summary Statement for Accounting Purposes and the Summary Statement of the Declaration, limited to the imports for which they are responsible. For this purpose, by means of ADM’s Single Authorisation Model (MAU), the importer must obtain the authorisation of dlr_fe_dog_reader and, if necessary, delegate it to the natural persons responsible for accessing this service.
Please note that access to the PUDM – both for requesting the above-mentioned authorisation through the use of the MAU, and for the subsequent use of the Document Management service – is restricted to natural persons in possession of SPID level 2 credentials, a CNS or a CIE. On the other hand, by accessing with the credentials of the Telematic Customs Service (STD), it will not be possible to continue with this service.
In order to facilitate access and use of the MAU PUDM, please note that ADM, on its institutional website, has published the MAU user manuals and some video tutorials. All material can be found at this link: https://www.adm.gov.it/portale/video-mau