{"id":140332,"date":"2018-08-24T17:18:26","date_gmt":"2018-08-24T15:18:26","guid":{"rendered":"https:\/\/www.profad.it\/cnsd\/?post_type=avada_portfolio&#038;p=140332"},"modified":"2022-02-02T10:39:01","modified_gmt":"2022-02-02T09:39:01","slug":"i-regimi-speciali","status":"publish","type":"avada_portfolio","link":"https:\/\/www.profad.it\/cnsd\/avada_portfolio\/i-regimi-speciali\/","title":{"rendered":"I Regimi Speciali"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:70px;--awb-padding-bottom:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:2%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-tabs fusion-tabs-1 clean tabs_presentazione_corso vertical-tabs icon-position-left mobile-mode-accordion\" style=\"--awb-title-border-radius-top-left:0px;--awb-title-border-radius-top-right:0px;--awb-title-border-radius-bottom-right:0px;--awb-title-border-radius-bottom-left:0px;--awb-inactive-color:var(--awb-color2);--awb-background-color:var(--awb-color1);--awb-border-color:var(--awb-color3);--awb-active-border-color:#03a9f4;\"><div class=\"nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-944ffc3db0ecb8698c8\" aria-selected=\"true\" tabindex=\"0\" id=\"fusion-tab-944ffc3db0ecb8698c8\" href=\"#tab-944ffc3db0ecb8698c8\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-spinner\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>PRESENTAZIONE<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-24b32462148c73d3c11\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-24b32462148c73d3c11\" href=\"#tab-24b32462148c73d3c11\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-file-text-o\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>DETTAGLI DEL CORSO<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-fbd6eeb50044ce14a8f\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-fbd6eeb50044ce14a8f\" href=\"#tab-fbd6eeb50044ce14a8f\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-book\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ARGOMENTI TRATTATI<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-43f15f3732cbd10b4a0\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-43f15f3732cbd10b4a0\" href=\"#tab-43f15f3732cbd10b4a0\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-shield\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ACCESSO AL CORSO<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-content\"><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-944ffc3db0ecb8698c8\" aria-selected=\"true\" tabindex=\"0\" id=\"mobile-fusion-tab-944ffc3db0ecb8698c8\" href=\"#tab-944ffc3db0ecb8698c8\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-spinner\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>PRESENTAZIONE<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix in active\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-944ffc3db0ecb8698c8\" id=\"tab-944ffc3db0ecb8698c8\">\n<h2>I nuovi strumenti di pianificazione doganale per le imprese<\/h2>\n<p>Con questa lezione intendiamo portare a conoscenza dei doganalisti i nuovi strumenti di pianificazione doganale per le imprese, ovvero\u00a0 i regimi doganali <em>\u201cspeciali<\/em>\u201d ad accesso agevolato (il deposito, il perfezionamento attivo\/passivo, l\u2019end use, l\u2019ammissione temporanea).<\/p>\n<p>Tali regimi dovranno essere considerati al momento della creazione degli scambi internazionali di merci per intercettare la competitivit\u00e0 aziendale. Difatti, la revisione dei regimi doganali operata dal Codice doganale dell\u2019Unione (Reg. UE 952\/2013) ha un impatto potenziale per il business (considerando nn.15 e 16).<\/p>\n<h2>Video presentazione del corso<\/h2>\n<div class=\"fusion-video fusion-vimeo\" style=\"--awb-max-width:920px;--awb-max-height:518px;\"><div class=\"video-shortcode\"><div class=\"fluid-width-video-wrapper\" style=\"padding-top:56.3%;\" ><iframe title=\"Vimeo video player 1\" src=\"https:\/\/player.vimeo.com\/video\/280936540?autoplay=0&amp;autopause=0\" width=\"920\" height=\"518\" allowfullscreen allow=\"autoplay; fullscreen\"><\/iframe><\/div><\/div><\/div>\n<h3><\/h3>\n<h3>Un approfondimento necessario per la competitivit\u00e0 aziendale<\/h3>\n<p>Sono stati trattati i regimi speciali, quali prospettive di sviluppo e nuove opportunit\u00e0 per gli operatori, con le fonti normative. In particolare \u00e8 stata approfondita la categoria del regime speciale del perfezionamento attivo (art.210.d \u2013 CDU). Tra le ulteriori modifiche \u00e8 stato evidenziato la scomparsa della trasformazione sotto controllo doganale, confluita nel perfezionamento attivo. Il trattamento per equivalenza ed il calcolo daziario speciale. L\u2019abolizione dell\u2019obbligo di riesportazione, consentendo all\u2019operatore economico la facolt\u00e0 di immettere in libera pratica con annesso pagamento dei dazi sulla base dell\u2019aliquota prevista per i materiali vincolati a regime (art.86.3 CDU) oppure su quella applicabile ai prodotti compensatori (art. 85 CDU). I casi in cui \u00e8 possibile avvalersi dell\u2019art. 163 (R.D.\/UE n.2015\/2446) \u2013 Domanda di autorizzazione sulla base di una dichiarazione in dogana.<\/p>\n<ul style=\"--awb-size:15px;--awb-line-height:25.5px;--awb-icon-width:25.5px;--awb-icon-height:25.5px;--awb-icon-margin:10.5px;--awb-content-margin:36px;--awb-circlecolor:var(--awb-color4);--awb-circle-yes-font-size:13.2px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa fa-globe\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><div class=\"fusion-text fusion-text-1\"><\/div> <strong>Focus<\/strong>\u00a0<strong>Nazionale ed Internazionale<\/strong> - Il corso fornisce competenze su argomenti relativi a scambi internazionali con particolare attenzione agli adempimenti del contesto italiano<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa fa-graduation-cap\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<strong>Corso riconosciuto<\/strong>\u00a0- Per gli Spedizionieri Doganali iscritti all'Albo, il superamento del corso \u00e8 valido per il programma di formazione continua del CNSD e consente di acquisire 5 crediti formativi professionali<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa fa-smile-o\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<strong>Altre iscrizioni<\/strong>\u00a0-\u00a0I Tirocinanti degli spedizionieri doganali possono richiedere l'iscrizione seguendo le <a href=\"http:\/\/www.cnsd.it\/9545\/news\/formazione-a-distanza-2018\">istruzioni sul sito del CNSD<\/a>. Altri soggetti possono contattare per informazioni il Consiglio Nazionale degli Spedizionieri Doganali all'indirizzo: info@cnsd.it<\/div><\/li><\/ul><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-24b32462148c73d3c11\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-24b32462148c73d3c11\" href=\"#tab-24b32462148c73d3c11\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-file-text-o\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>DETTAGLI DEL CORSO<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-24b32462148c73d3c11\" id=\"tab-24b32462148c73d3c11\">\n<h2>I regimi speciali \u2013 caratteristiche \u2013 quali sono<\/h2>\n<p>La facilitazione del commercio legale e la lotta antifrode richiedono regimi e procedure doganali semplici, rapidi e uniformi.<\/p>\n<p>\u00c8 pertanto opportuno, in linea con la comunicazione della Commissione del 24 luglio 2003 dal titolo \"Un ambiente semplificato e privo di supporti cartacei per le dogane e il commercio\", semplificare la normativa doganale, al fine di consentire l'uso di tecnologie e strumenti moderni e promuovere ulteriormente un'applicazione uniforme della normativa doganale e approcci aggiornati al controllo doganale, contribuendo in tal modo a fornire la base per procedure di sdoganamento semplici ed efficienti. I regimi doganali dovrebbero essere fusi o armonizzati e il loro numero dovrebbe essere ridotto a quelli economicamente giustificati, al fine di accrescere la competitivit\u00e0 delle imprese.<\/p>\n\n<p><span style=\"color: #ff0000;\">Alcuni contenuti di questa pagina sono riservati: accedi se sei iscritto o iscriviti per visualizzarli.<\/span><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-fbd6eeb50044ce14a8f\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-fbd6eeb50044ce14a8f\" href=\"#tab-fbd6eeb50044ce14a8f\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-book\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ARGOMENTI TRATTATI<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-fbd6eeb50044ce14a8f\" id=\"tab-fbd6eeb50044ce14a8f\">\n<p>Il Corso \"I Regimi Speciali\" si struttura su due moduli, ciascuno composta da una videolezione ed un test di verifica. Per poter passare alla videolezione successiva \u00e8 necessario superare il test di verifica. Al momento \u00e8 possibile ripetere il test pi\u00f9 volte, se non lo si \u00e8 superato, consentendo cos\u00ec al discente di poter rivedere il materiale didattico o le parti della videolezione che necessitano un maggiore approfondimento.<\/p>\n<h2>Modulo 1: I regimi speciali<\/h2>\n<p>Questo primo modulo consta di una videolezione, della durata circa 21 minuti e di un test di verifica, che comprende 10 domande a risposta multipla.<br \/>\nSono trattati i seguenti argomenti:<br \/>\n<em>I regimi speciali: caratteristiche, quali sono - Utilizzo di merci equivalenti - Il deposito doganale - Le zone franche - Ammissione temporanea - Uso finale - Perfezionamento passivo<\/em><\/p>\n<h2>Modulo 2: Perfezionamento attivo<\/h2>\n<p>Questo secondo modulo consta di una videolezione, della durata circa 22 minuti e di un test di verifica, che comprende 10 domande a risposta multipla.<br \/>\nGli argomenti trattati sono:<br \/>\n<em>Perfezionamento attivo - La trasformazione sotto controllo doganale - Il regime precedente<\/em><\/p>\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-43f15f3732cbd10b4a0\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-43f15f3732cbd10b4a0\" href=\"#tab-43f15f3732cbd10b4a0\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-shield\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ACCESSO AL CORSO<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-43f15f3732cbd10b4a0\" id=\"tab-43f15f3732cbd10b4a0\">\n<div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><div class=\"wpcw_fe_progress_box_wrap\"><div class=\"wpcw_fe_progress_box wpcw_fe_progress_box_error\"> Devi effettuare il <u><a href=\"https:\/\/www.profad.it\/cnsd\/login\">LOGIN<\/a><\/u> per poter verificare l'avanzamento del tuo corso o accedere alle Videolezioni e Test.<\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><div class=\"fusion-text fusion-text-3\"><\/div>\n<\/div><div class=\"fusion-text fusion-text-5\"><\/div><div class=\"fusion-text fusion-text-6\"><p style=\"margin-top: 20px; text-align: right;\"><a href=\"https:\/\/www.profad.it\/cnsd\/requisiti\/\"><img decoding=\"async\" class=\"alignright\" src=\"https:\/\/www.profad.it\/cnsd\/wp-content\/uploads\/2018\/02\/Help.png\" alt=\"\" width=\"128\" height=\"128\" \/><\/a><br \/>\nSe hai difficolt\u00e0 consulta <u><a href=\"https:\/\/www.profad.it\/cnsd\/requisiti\/\">la Guida<\/a><\/u><\/p>\n<\/div>\n<\/div><\/div><\/div>\n<span style=\"color: #ff0000;\">Alcuni contenuti di questa pagina sono riservati: accedi o iscriviti per visualizzarli.<\/span><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:#faf9f8;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-section-separator section-separator bigtriangle fusion-section-separator-1\" style=\"--awb-spacer-height:99px;--awb-svg-margin-left:0px;--awb-svg-margin-right:0px;--awb-svg-margin-left-medium:0px;--awb-svg-margin-right-medium:0px;--awb-svg-margin-left-small:0px;--awb-svg-margin-right-small:0px;--awb-divider-height:99px;--awb-spacer-padding-top:inherit;--awb-sep-padding:0;--awb-svg-padding:0;\"><div class=\"fusion-section-separator-svg\"><svg class=\"fusion-big-triangle-candy\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.1\" width=\"100%\" height=\"100\" viewBox=\"0 0 100 100\" preserveAspectRatio=\"none\" fill=\"rgba(255,255,255,1)\"><path d=\"M-1 -1 L50 99 L101 -1 Z\"><\/path><\/svg><\/div><div class=\"fusion-section-separator-spacer\"><div class=\"fusion-section-separator-spacer-height\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:60px;--awb-padding-bottom:70px;--awb-background-color:#faf9f8;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:1%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><h3 style=\"text-align: center;\">DOCENTI E TUTORS<\/h3>\n<\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:45px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#f09a3e;border-color:#f09a3e;border-top-width:1px;\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-person person fusion-person-left fusion-person-1 fusion-person-icon-top\" style=\"--awb-pic-style-color:var(--awb-color8);--awb-pic-borderradius:0px;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-social-box-border-top:0px;--awb-social-box-border-right:0px;--awb-social-box-border-bottom:0px;--awb-social-box-border-left:0px;--awb-social-box-border-color:var(--awb-color3);--awb-social-box-border-color-hover:var(--awb-color4);--awb-social-box-colors-hover:var(--awb-color1);--awb-social-icon-boxed-colors:var(--awb-color2);--awb-social-icon-colors:var(--awb-color6);--awb-social-icon-colors-hover:var(--awb-color4);\"><div class=\"person-shortcode-image-wrapper\"><div class=\"person-image-container hover-type-zoomin\" style=\"border:0px solid var(--awb-color3);-webkit-border-radius:0px;-moz-border-radius:0px;border-radius:0px;\"><img decoding=\"async\" class=\"person-img img-responsive\" src=\"https:\/\/www.profad.it\/cnsd\/wp-content\/uploads\/2017\/03\/Giovanni-Gargano-891x747.jpg\" alt=\"Giovanni Gargano\" \/><\/div><\/div><div class=\"person-desc\" style=\"background-color:var(--awb-color8);padding:40px;margin-top:0;\"><div class=\"person-author\"><div class=\"person-author-wrapper\"><span class=\"person-name\">Giovanni Gargano<\/span><span class=\"person-title\">Docente del corso<\/span><\/div><\/div><div class=\"person-content fusion-clearfix\">Giovanni Gargano \u00e8 Dottore Commercialista, esperto in Diritto Tributario e Diritto Internazionale<\/div><\/div><\/div>\n<\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-person person fusion-person-left fusion-person-2 fusion-person-icon-top\" style=\"--awb-pic-style-color:var(--awb-color8);--awb-pic-borderradius:0px;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-social-box-border-top:0px;--awb-social-box-border-right:0px;--awb-social-box-border-bottom:0px;--awb-social-box-border-left:0px;--awb-social-box-border-color:var(--awb-color3);--awb-social-box-border-color-hover:var(--awb-color4);--awb-social-box-colors-hover:var(--awb-color1);--awb-social-icon-boxed-colors:var(--awb-color2);--awb-social-icon-colors:var(--awb-color6);--awb-social-icon-colors-hover:var(--awb-color4);\"><div class=\"person-shortcode-image-wrapper\"><div class=\"person-image-container hover-type-zoomin\" style=\"border:0px solid var(--awb-color3);-webkit-border-radius:0px;-moz-border-radius:0px;border-radius:0px;\"><img decoding=\"async\" class=\"person-img img-responsive\" src=\"https:\/\/www.profad.it\/cnsd\/wp-content\/uploads\/2018\/02\/Mauro-Lopizzo-891x747.jpg\" alt=\"MAURO LOPIZZO\" \/><\/div><\/div><div class=\"person-desc\" style=\"background-color:var(--awb-color8);padding:40px;margin-top:0;\"><div class=\"person-author\"><div class=\"person-author-wrapper\"><span class=\"person-name\">MAURO LOPIZZO<\/span><span class=\"person-title\">Tutor del Corso<\/span><\/div><\/div><div class=\"person-content fusion-clearfix\">Mauro Lopizzo, esperto doganalista, \u00e8 membro della Comissione Nazionale di coordinamento per la Formazione a Distanza e membro del Consiglio Nazionale degli Spedizionieri Doganali<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-right:3%;--awb-padding-bottom:45px;--awb-padding-left:3%;--awb-background-color:#333c4e;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:4%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:3%;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8\"><h3 style=\"text-align: center; font-size: 30px; color: #ffffff;\">Abbiamo somministrato oltre <span style=\"color: #f09a3e;\">82.000 Corsi<\/span> su piattaforma CNSD \u2013 Academy<\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:-25px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:0px;border-bottom-width:0px;\"><\/div><\/div><div class=\"fusion-text fusion-text-9\"><p style=\"text-align: center; font-size: 20px;\">Diventa un esperto di Commercio Internazionale.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:0px;border-bottom-width:0px;\"><\/div><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat button-large button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.profad.it\/cnsd\/admissions\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Iscriviti<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il nuovo CDU, in applicazione del 15\u00b0 considerando, ha operato una decisa semplificazione della previgente disciplina dei regimi doganali, qualificando come \u201cspeciali\u201d tutti i regimi diversi dall\u2019immissione in libera pratica e dall\u2019esportazione definitiva&#8230;.<\/p>\n","protected":false},"author":1404,"featured_media":140334,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"portfolio_category":[21],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-140332","avada_portfolio","type-avada_portfolio","status-publish","format-standard","has-post-thumbnail","hentry","portfolio_category-formazione-anni-precedenti"],"_links":{"self":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/avada_portfolio\/140332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/avada_portfolio"}],"about":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/types\/avada_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/users\/1404"}],"replies":[{"embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/comments?post=140332"}],"version-history":[{"count":0,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/avada_portfolio\/140332\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/media\/140334"}],"wp:attachment":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/media?parent=140332"}],"wp:term":[{"taxonomy":"portfolio_category","embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/portfolio_category?post=140332"},{"taxonomy":"portfolio_skills","embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/portfolio_skills?post=140332"},{"taxonomy":"portfolio_tags","embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/portfolio_tags?post=140332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}