The ESA has adopted a single regulation on the safety and conformity of products, introducing some technical regulations that define the requirements that goods will have to be cleared, marketed, and used within the customs union.

The United Kingdom Government confirmed on 15 October, through an update of the guide on the import and export of wine, that from 1 January 2022 the single accompanying document for the import of wine products (certificate VI-1) will no longer be required for products from EU countries and third countries.

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.

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