The following types of goods shall be eligible for this scheme:
– non-Community goods under suspension of customs duties;
– Community goods in respect of which specific Community legislation provides, by reason of their being placed in a customs warehouse, for the benefit of measures linked generally to the export of goods pending their final destination.
Financially, in fact, there is a deferment of the moment in which VAT must be paid. This means that our client companies have the concrete possibility of reducing the risk linked to recourse to the credit market to finance themselves, being able to count on their own financial resources for longer.
These resources will only be used to pay VAT when the goods leave the VAT warehouse to be sold.