INFOIL system: new guidelines for tax storage warehouses

By Director’s Decision Ref. 266728/RU of 31 July 2020, the Customs Agency stipulates that operators of tax warehouses for the storage of energy products with a total capacity of not less than 3,000 cubic metres must equip all tanks intended for the storage and handling of petrol or diesel used as fuel with remote level and temperature measurement devices, managed by a computerised control system installed within the warehouse itself.

As of July 31, 2020, customs has implemented protocol 266728/RU whereby all tax warehouses storing energy products with a total capacity of not less than 3,000 cubic meters must equip all tanks intended for the storage and handling of gasoline or diesel fuel with an automized measuring and temperature level, managed by a computerized verification system installed directly at the warehouse. This system complies with the specifications of article 2 of the INFOIL directive and allows the independent and direct consultation of fiscal data by the customs office with territorial jurisdiction by means of access stations at the warehouse and in compliance with the characteristics referred to in paragraphs 1.1 and 1.2 of the protocol 14 / D dated 10 August 2010.

The INFOIL system must guarantee the possibility of a retrospective reference of the measured handling quantities used by the depositary for the issue of e-DAS and e-Ad documents, for corporate accounting, telematic forwarding of data as well as for the payment of tax duties. This was clarified by Customs with guideline no. 6 / D dated 10 February 2021, concerning the warehouse structure operating in INFOIL and the operating instructions for the subsequent adaptation plans.