BONDED WAREHOUSE, VAT, TAX WAREHAUSE, ACCISE
BONDED WAREHOUSE:
It is a location, empowered and supervised by
customs authority, where goods of non-EU origin may be stored without
being subject to importation duties and/or IVA. Bonded Warehouse
guarantees a suspended-duty regime, as goods are considered still
stored outside EU.
VAT WAREHOUSE:
VAT Warehouse regulation (art. 50-bis DL 30 Agosto
1993, n.331) serves the scope of avoiding that EU goods are subject to
a duties regime less favourable than non-EU goods, which may be stored
in a bonded warehouse until formally imported. VAT Warehouse
regulation allows VAT, when due, to be fulfilled by the final buyer at
the actual time of extraction of goods from the warehouse and deferred
at the time are placed for consumption.