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Works on foreign vessels: temporary admission or inward processing

The circular issued by the Italian Customs Agency on May 20, 2022, implementing the indications of the European Commission, has provided for the possibility of cumulating the regimes of temporary admission and inward processing , in case they are in the name of different subjects, the former usually in the name of the owner, the latter in that of the shipyard in charge of the work on the craft. On the subject, see Giorgia Orsi’s article in Assagenti’s newsletter at this link (only available in Italian):