Italy: Digitize the Sending and Receiving of Declarations and Other Customs Documents (AIDA)

Italy is digitizing interactions between businesses and the Customs Authority, ADM (Customs and Monopolies Agency). Since June 2022, customs declarations for imports must be submitted electronically:

• 2022: The digitization of document flows related to imports began.
• 2023: The digitization process continued, covering document flows for exports and the transit of goods.
• December 2, 2024: Italy has implemented a mandatory digitized system for customs declarations for exports (AES) and transit (NCTS).

This digitization aligns with the European Customs Data Model (EUCDM), which serves as the standard for:

• Trans-European customs systems such as NCTS, AES, and ICS.
• National customs clearance systems within EU member states.

The objective is to streamline customs data across all declaration categories, ensuring a comprehensive view of the legal information businesses are obligated to submit.

The transition to digitalized customs workflows is driven by the adoption of European Regulation EU 952/2013, also widely known as the "Union Customs Code."

The European ICS2 Project

The European Union has launched a customs reform initiative aimed at enhancing the security of imported goods. This reform is part of the ICS2 project, designed to enable customs authorities to identify potential threats with greater precision by integrating information flows from various stakeholders in the supply chain.

The system will gather information about all goods entering the EU before their arrival. Economic Operators (EOs) will be required to submit security and safety data to ICS2 through the Entry Summary Declaration (ENS).

The system seeks to protect the single market and EU citizens more effectively with updated customs security measures, supporting the efficient movement and trade of lawful goods.

Italy at the Forefront of Customs Declaration Digitization

In line with European guidelines, Italy's Customs Agency is leading the implementation of a fully digitized system, now accepting only electronic import documents. Paper forms and printed documentation are no longer permitted. This system offers an integrated accounting approach to address tax obligations linked to the recording of import invoices and VAT deductions.

Declarations are identified by a unique alphanumeric code known as the MRN (Movement Reference Number).

The previous IM model will be replaced by the following XML message formats, depending on the type and value of the import:

• H1: Declaration for release for free circulation and final use
• H2: Customs warehouse declaration
• H3: Temporary admission declaration
• H4: Inward processing declaration
• H5: Declaration for goods introduced as part of exchanges with special fiscal territories
• H6: Customs declarations for postal traffic for release for free circulation (postal shipments)
• H7: Low-value goods clearance (in effect since July 1, 2021)
• B1, B2, B4: Export customs declarations (AES)
• D1, D2, D4: Transit customs declarations (NCTS)

Navigating these Procedures with the Italian Customs Agency

The process works as follows:

1. Submission of the XML H1 Document: The company or transport agent must submit the XML H1 document to customs, indicating the import request they wish to make.
2. Customs Response and MRN Assignment: Customs will respond to the sender with the resolution of the request and assign an MRN (Movement Reference Number), which is a unique identifier that must accompany all related import documents.
3. Request for Documents Needed for VAT Deduction: Once the MRN is obtained, the company can request the necessary documents from customs to deduct VAT from the invoice, such as the Prospetto di Liberazione, Prospetto di Sintesi, or the Accounting Summary.

Ensuring Compliance with Customs Document Archiving

The documents stored in each company's Customs Drawer are certified by customs, making them both fiscally relevant and legally valid. Therefore, companies involved in importing, exporting, or moving goods must ensure that all relevant customs documents are archived in compliance with regulations, both for VAT purposes and economic assurance and security.

Key import documents that must be archived include:

1. Customs Declaration Summary (Prospetto di Sintesi)
2. Release Document
3. Accounting Summary of the Customs Declaration (Prospetto per fini contabili)

The last document, the Accounting Summary, is used to record the Customs Declaration and to deduct the VAT paid at customs. This document is essential in the event of a tax audit by the Tax Agency.

Relevant Export Documents for Regulatory-Compliant Archiving:

1. DAE (Electronic Administrative Document)
2. Visto Uscire

These documents allow companies to demonstrate that the goods have been "released" at the customs office of departure. They are also essential for validating that an invoice issued without VAT is legitimate, as they confirm the export took place and that the goods have left the EU.

Additionally, the Transit Accompanying Documents (DAT) protect companies from losing the guarantees they’ve paid.

Automatic Download of Documents from the "Customs Drawer"

Italian companies can automatically download documents from their "Customs Drawer" using WebService technology.

To download the documents, the MRN codes provided by the companies will be used.

To take advantage of this feature, companies will need to work with a service provider capable of connecting to the Customs Drawer once the MRN codes have been obtained.

EDICOM’s Global Platform

As an EDI solutions provider, EDICOM can directly connect with the Italian Customs Agency to obtain the necessary accounting documents for VAT deduction purposes. These documents must be archived for future reference.

WebService Connectivity

EDICOM has enabled a WebService communication channel that allows:

• Interaction with Customs for managing customs declarations.
• Secure and automatic electronic connection to retrieve documents stored in the Customs Drawer using the MRN codes for the operations.

Long-Term Electronic Archiving Service

To ensure document preservation, EDICOM offers a cloud-based electronic archiving service that complies with the requirements for Substitute Archiving (Conservación Sustitutiva) in Italy. The EDICOMLta service:

• Complies with Italian regulations and is accredited by the European Commission as an eIDAS service.
• Implements identification, digital signature, and time validation mechanisms, ensuring the integrity and authenticity of files over time.

This service enables Italian companies to securely archive all relevant documents related to import and export processes.