First of all, it is useful to know that Customs is a Public Body responsible for controlling the entry and exit of goods from the territory of a State. The origins of this tax are ancient: the first duties appeared in Italy in the Middle Ages, when they were applied to circulate goods between one municipality and another. From around 1600, the advent of liberalist economic doctrines called for greater freedom of movement to encourage trade on a wider scale: internal duties between communes were reduced and applied only when products passed between different states. In the last century, international standards were established to facilitate the transit of goods on a global scale.

Nowadays, Customs Classification is the process of assigning a numerical code, known as a Customs Code, to a product on the basis of the category of goods to which it belongs, its specific physical characteristics, and/or its intended use. How is a customs entry composed? The VD consists of 8 digits for export declarations and 10 digits for import declarations. The first 6 digits of the customs entry correspond to the “Harmonised System” established within the WTO and are identical, as they are applied by all member states of the World Trade Organisation.