(Non European Union business customer services)
We are an authorized agency in the fashion business based in Italy (Bologna) registered in Hungary (Customs territory of the European Union).
Italian manufacturers in the clothing and footwear sectors do not keep specialised staff required to deal with the international trade and all the various aspects of the export and transportation businesses. Instead companies turn over this work to us – agencies. We also perform some functions of export agencies. As the goods are sold for export from Italy without sales tax (VAT), Italian companies trade with overseas buyers – non European Union residents only, via agencies, although customers negotiate the sales conditions directly with the manufacturers. Goods are not handed to the customers. Only agencies are allowed to collect the customers’ orders or purchases from the factories or manufacturers’ warehouses in Italy.
Agencies handle jobs related to customs and fiscal matters and take care of the export procedure which is obligatory for Italian goods departing the European Union customs territory to a destination outside such territory (Article 269 of the Union Customs Code – UCC). The export declaration with exported goods should be presented at the customs office in Italy where the goods are loaded for export (Article 221 (2) UCC Implementing Act). Goods declared for export remain under customs supervision until they are taken out of the customs territory of the European Union. (Article 333 UCC). When the goods leave the European Union border, they must be presented at the customs office of exit. They will examine the presented goods and check that they correspond to the goods that were declared and supervis their physical departure (Article 332 UCC IA). It is obligatory that fashion agencies dealing with the export possess the EORI number – identification number of economic operator established in the customs territory of the European Union.
If sold for export goods were not declared at the customs office of export in Italy or physical departure of goods from the European Union was not approved by customs officials, Italian fiscal authorities will require the manufacturer to pay sales tax. In this case, the agency which is the legal entity responsible for export must compensate manufacturer the amount of that tax. Also, if by any reason the foreign customer presented by the agency, fails to purchase the “Made to Order” collection, the agency must buy out the customer’s remaining collection with its own money. In this way, manufacturers protect themselves against economic losses.