L’origine doganale delle merci

Elenco categorie Legale e tributario
Dettagli
Categoria
Legale e tributario
Durata
3 ore
Periodo
8 Maggio 2025
Orari

09.00-12.00

Numero massimo
25
Numero minimo
6
Costo
220 € + IVA prezzo per Aziende non Associate / partecipante
190€ + IVA prezzo per Aziende Associate / partecipante
Destinatari

Società di importazione, esportazione, case di spedizione, trasportatori, esperti di logistica.
 

Premessa

L’individuazione della corretta origine di un prodotto rappresenta un adempimento di particolare importanza per le aziende, che consente di ottenere importanti vantaggi dal punto di vista commerciale e sotto il profilo daziario. 
 

Obiettivi

Esemplificare le regole di attribuzione dell’origine preferenziale e non preferenziale (Made in), chiarire quali documenti debbano essere raccolti e conservati ai fini probatori e accompagnare le aziende nella corretta compilazione delle dichiarazioni di origine.

Programma

•    L’origine preferenziale: regole e prove.
•    Le nuove regole, in vigore dal 1° Gennaio 2025, della Convenzione PEM.
•    La dichiarazione di origine preferenziale: la dichiarazione per singola fornitura e la dichiarazione a lungo termine (LTD).
•    L’Esportatore autorizzato e il registro REX.
•    L’origine non preferenziale: regole e prove.
•    La pianificazione dell’origine: il caso Harley Davidson.
•    La dichiarazione di origine non preferenziale (Made in).
•    Le conseguenze dell’erronea dichiarazione di origine.

Relatore

Avv. Lorenzo Ugolini e Avv. Valeria Baldi – LCA Studio Legale.
 

Scarica la scheda in PDF

REFERENTE CORSO

Valeria Morandi

valeria.morandi@ausind.it

0108338226

REFERENTE CORSO

Gaia Grimaldi

gaia.grimaldi@ausind.it

0108338232

Corso in aula virtuale

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    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 193 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 193 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 193 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)