Italy: 意大利海关扣押

Last Updated: 17 April 2019
Article by Arnone & Sicomo

如何避免意大利海关扣押?请阅读此处以了解相关程序以及如何填写海关申报单以避免支付高额罚款。

如何避免意大利海关扣押

在两个国家的交界处,如果其中一个国家属于欧洲联盟而另一个来自欧盟以外的国家,就会设有海关机构,其任务是对两国之间的进出货物进行检查。

在海关机构检查过程中发生 海关扣押的案件并不罕见。

更具体地分为:

- 出境检查, 针对出口。

即必须确定没有具体的限制,亦或是货物的自由出口。核实上述情况后,海关官员必须签发出口许可证,即俗称海关单证。

与进口不同,货物出口不需缴纳关税: 欧盟出口不收税

- 入境检查则是旨在确保国家安全和公共秩序,以及征税职责。

事实上,对于进口到意大利的货物,不仅要支付增值税,还要支付关税。

运输商和一般旅行者都要受到海关检查。

海关扣押:应该申报什么?

并非所有物品都可以进口到意大利。具体而言,只有符合欧洲法规的货物获准进口。

从这个意义上说, 海关申将有助于避免海关扣押。

事实上,除了欧盟国家之间的货物、人员和资本可以自由流动外,在世界其他地方或非欧盟国家, 在跨越国境时均有必要起草货物报关单

从这个意义上说,在离开欧盟国家进入非欧盟国家的时候,为了 避免在返境时缴纳税款,需要声明携带了哪些货物,否则没有申报过的产品在经过返境核查后,将被海关人员视作在非欧盟国家所购买。

上述情况只适用于有商品性质和重要价值的物品。

因此,必须在海关申报中注明相关内容,形式上可以使用:

  • 书面形式, 通过使用特定的IT工具,必须附有与货物相关的文件,如购买发票或保修单;
  • 头形式, 在海关检查时由海关当局向旅行者提供收据,由其保存并在返回时出具。

在通过海路或飞机旅行的情况下,必须在过境期间内填写完海关申报表并交给乘务员。到达目的地后,后者将把一切交给海关检查员。

因此,申报和运输的货物受到非常严格的检查,如果经确认不符合检疫规定或其他有关常规运输的法律,可能被海关扣留。

如果遗漏海关申报,旅行者有可能因潜在违规行为或者运输强制要求报关的货物而受到巨额罚款。

因此,在有疑问的情况下最好对行李中的物品进行主动申报.

毫无疑问必须申报以避免海关扣押的物品包括:

  • 带到非欧盟国家的消费品,如相机,手机,摄像机等。

要出具他们在原产国的购买证明,连同其声明,相应的文件(收据或发票)一起提交。在没有的情况下,旅行者必须要求海关提供一份所有声明;

  • 等于或超过价值一万欧元的现金;
  • 动物。如果前往欧盟以外的国家/地区,需要携带包含有动物及所有者身份识别数据的国际证书,并且该证书声明此动物是健康的;
  • 动植物类食品;
  • 文化财产;
  • 药品;

但是对假冒商品严禁进口或出口,否则将涉及刑事和行政制裁。

与此相关并值得注意的是,科莫Como海关局工作人员在例行检查中通过与Gruppo Ponte Chiasso税务局的合作,确认并察获了高额的珍贵物品及商品走私,特别是奢侈品手表及珠宝,并对其进行了海关扣留。

大多数情况下,海关扣留是依据主管检察官收到的犯罪行为通告,针对"海关合并法"第295条所述的重大私罪(因为一般的走私已经非刑事化,如今只受到行政制裁,罚款金额在五千到五万欧元之间)以及进口增值税逃税.

海关扣押:什么情况下会产生海关诉讼?

海关诉讼是一种行政或司法上的 辩护工具,可以为因违反共同体和国家海关立法受到行政或刑事处罚并遭到海关扣押的当事人所采用。

分为两个阶段

第一阶段是行政程序,以当事人被通知违反海关立法的调查记录为始。在海关扣押的情况下,如果被拦截的当事人不懂海关人员所说的语言,则有必要在口译员的协助下进行扣查。

调查记录必须包含以下内容,否则无效:

  • 说明涉事各方基本情况;
  • 说明海关当局认为存在违反海关立法的原因;
  • 说明当事人可以提出辩护的期限。

如果调查记录被认定为不准确或错误的,当事人则可将其个人意见送达至有关责任机构进行评估。如果其意见被认为是无依据的,制裁即将生效; 反之,如果其意见被认定为有依据,则将结束诉讼且不再施加制裁。

- 司法程序,为非必需,即只有在海关当局做出不利判决的情况下,当事人可以在60天内向当地负责的税务委员会提出质疑。

如果海关纠纷所涉及的价值等于或大于五万欧元,则必须事先进行投诉和调解,否则无法提起上诉。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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