The Revenue Agency, with the resolution no. 5, January 2018, 16th, clarified that, if the company that extracts the goods is the same that have introduced them into the VAT warehouse after the import, this company does not have to lend any guarantee and, notwithstanding the reform on VAT warehouse, the company can pay VAT with reverse charge.
For a correct tax and customs planning, it is important to remeber also that, from the 1° April 2017, the companies can introdcue inside the VAT warehouse any kind of goods, independently from their provenance.