The Binding Information on the origin (IVO) is provided for and governed by the EU Regulation n.952/2013 (Union Customs Code), by the EU Delegated Regulation n.2446/2015 (Royal Decree), by the EU Transitional Delegated Regulation n. 341/2016 (GDR), the EU Implementing Regulation n.2447/2015 (RE) and the Union guidelines on the management of the IVO system, issued by the EU Commission on 1 July 2017.
These are important Community administrative decisions on the application of customs legislation, by means of which, at the request of the economic operators concerned, the customs authorities of the Member States attribute the correct origin to a specific commodity.
These decisions have full legal effect throughout the Community and:
- bind all Customs Authorities of the European Union to recognize the owner indicated in the IVO, the origin given for that specific commodity, during the import and export operations following the adoption of the decision;
- bind the holder of the decision to use the IVO (from the date on which he receives or is deemed to have received notification of the decision).
IVOs must refer to a single type of goods and circumstances for the purpose of determining the origin and to a real import or export commercial operation.
IVOs are issued by the Customs Authority free of charge (without prejudice to the right to charge the applicant for the costs necessary for chemical analyzes or appraisals on the goods subject to the IVO, for the return of the samples presented with the application or for the performance - upon request from the applicant - for any translations of documentation attached to the IVO application).
How to get an I.V.O.
IVOs can be requested by an economic operator, or his representative, to the competent customs authority of the Member State in which the applicant is established or in which such information are to be employed. Even an economic operator established outside the EU territory can request a IVO from the customs authority of the same Member State in which it obtained the EORI code.
The owner is the person in whose name the binding information is issued. Applicants must indicate their EORI codes.
IVOs must be issued as soon as possible and in any case within 120 days from the date of acceptance of the application or, from the time when the customs authority has all the information available to reach the decision; in this case the deadline can be extended by a further 30 days.
The application for an IVO must be submitted in writing, together with a photocopy of a valid identity document of the applicant (pursuant to art.38 of Presidential Decree no. 445/2000 and subsequent amendments) in compliance with the form attached to Circular 8/D of 2013 (attached herewith) directly downloadable from the link below and sent - via the postal service with registered letter with return receipt or with Certified Electronic Mail (PEC) - to the Customs Office having territorial jurisdiction to receive it in relation to the place where the applicant is established or where the IVO is to be used.
Both the application and the attached documentation should be drawn up in Italian, as otherwise the customs administration may request to provide an instant translation and the applicant may be charged the translation costs. Where the applicant fails to provide the requested translation or does not instruct the customs administration to provide it, the IVO application may be rejected.
The abovementioned form must also be used to request the renewal of an expired IVO.
The application must be completed on the basis of the detailed instructions described in the last box of the application form.
Issue of the IVO
Once issued by the Origin and Value office, the IVO will be sent to the Customs Office where the application was submitted and the latter will notify the requesting company.
From the moment of the notification of the decision, will start the legal term for any appeal by the IVO to the competent Provincial Tax Commission of Rome.
Validity of an I.V.O.
The validity of a binding information on origin is three years.
All valid IVOs must be indicated in the customs declaration (box 44, code C627- identification: IVO number) as they are binding for both the operator and the customs authorities.