{"id":10042,"date":"2026-11-07T03:16:00","date_gmt":"2026-11-07T02:16:00","guid":{"rendered":"https:\/\/galardi-group.com\/?page_id=10042"},"modified":"2026-11-07T03:16:00","modified_gmt":"2026-11-07T02:16:00","slug":"deposito-doganale-deposito-iva-milano","status":"publish","type":"page","link":"https:\/\/galardi-group.com\/pt\/entreposto-aduaneiro-iva-milao\/","title":{"rendered":"Entreposto aduaneiro e entreposto de IVA em Mil\u00e3o"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Barra area&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; _builder_version=&#8221;4.27.9&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_text _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Barra area&#8221;]<\/p>\n<style>.gx{font-family:Roboto,Arial,sans-serif;color:#0B1F4D;font-size:16px;line-height:1.55}.gx p{padding-bottom:0}.gx h1,.gx h2,.gx h3{padding-bottom:0;color:inherit;font-family:Roboto,Arial,sans-serif}.gx ul,.gx ol{padding:0}.gx a{text-decoration:none}.gx summary{cursor:pointer;list-style:none}.gx summary::-webkit-details-marker{display:none}@media (max-width:700px){.gx li[aria-hidden=\"true\"]{display:none!important}.gx h1{font-size:34px!important}.gx h2{font-size:26px!important}.gx .gxp{padding:48px 18px!important}}<\/style>\n<div class=\"gx\" style=\"background:#FFFFFF;border-bottom:1px solid #E3E8F2;\">\n<div class=\"gxp\" style=\"max-width:1240px;margin:0 auto;padding:12px 24px\">\n<div style=\"display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:12px;font-size:14px\">\n<nav aria-label=\"Percorso\" style=\"display:flex;flex-wrap:wrap;gap:8px;color:#4A5568\"><span>Servizi<\/span><span aria-hidden=\"true\">\/<\/span><span style=\"color:#164194;font-weight:700\">Deposito doganale e deposito IVA<\/span><\/nav>\n<div style=\"display:flex;flex-wrap:wrap;gap:16px;align-items:center\"><a href=\"\/spedizioni-internazionali-dogana-milano\/#trasporti\" style=\"color:#0B1F4D\">Trasporti<\/a><a href=\"\/deposito-doganale-deposito-iva-milano\/\" style=\"color:#0B1F4D\">Deposito doganale e IVA<\/a><a href=\"\/eu-gateway-milano\/\" style=\"color:#0B1F4D\">EU Gateway<\/a><a href=\"\/logistica-conto-terzi-milano\/\" style=\"color:#0B1F4D;border:1px solid #C9D3E6;border-radius:999px;padding:10px 14px\">Logistica \u2192<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Hero&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; _builder_version=&#8221;4.27.9&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_text _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Hero&#8221;]<\/p>\n<div class=\"gx\" style=\"background:#F5F7FB;border-bottom:1px solid #E3E8F2;\">\n<div class=\"gxp\" style=\"max-width:1240px;margin:0 auto;padding:72px 24px\">\n<div style=\"display:flex;flex-wrap:wrap;gap:48px;align-items:center\">\n<div style=\"flex:1 1 520px;min-width:0;display:flex;flex-direction:column;gap:18px\"><span style=\"align-self:flex-start;font-family:'Roboto Mono',monospace;font-size:13px;letter-spacing:.08em;color:#164194;background:#E3EAF8;padding:6px 12px;border-radius:999px\">DOGANA IN CASA \u00b7 LAINATE<\/span><\/p>\n<h1 style=\"margin:0;font-size:50px;line-height:1.08;font-weight:900\">Deposito doganale e deposito IVA a Milano<\/h1>\n<p style=\"margin:0;font-size:20px;line-height:1.55;color:#33415C\">Merce extra-UE in sospensione di dazi e IVA, sdoganata direttamente nel nostro magazzino di Lainate, a pochi chilometri da Malpensa.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:12px;margin-top:6px\"><a href=\"https:\/\/galardi-group.com\/richiesta-tariffa\/\" style=\"display:inline-block;background:#FF6600;color:#0B1F4D;font-weight:700;padding:16px 24px;border-radius:12px;font-size:16px\">Richiedi un preventivo<\/a><a href=\"https:\/\/galardi-group.com\/richiesta-tariffa\/\" style=\"display:inline-block;background:#FFFFFF;color:#0B1F4D;font-weight:700;padding:15px 23px;border-radius:12px;font-size:16px;border:1px solid #0B1F4D\">Parla con l&#8217;ufficio doganale<\/a><\/div>\n<\/div>\n<div style=\"flex:1 1 440px;min-width:0\"><img data-recalc-dims=\"1\" src=\"https:\/\/i0.wp.com\/galardi-group.com\/wp-content\/uploads\/2026\/11\/deposito-doganale-deposito-iva-lainate-galardi.webp?resize=1080%2C810&#038;ssl=1\" alt=\"Area del deposito doganale e del deposito IVA nel magazzino Galardi di Lainate\" width=\"1080\" height=\"810\" fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-10085 no-lazy skip-lazy\" data-skip-lazy=\"1\" style=\"display:block;width:100%;height:360px;object-fit:cover;object-position:50% 12%;border-radius:18px;box-shadow:0 12px 32px rgba(11,31,77,.12)\" srcset=\"https:\/\/galardi-group.com\/wp-content\/uploads\/2026\/11\/deposito-doganale-deposito-iva-lainate-galardi.webp 1200w, https:\/\/galardi-group.com\/wp-content\/uploads\/2026\/11\/deposito-doganale-deposito-iva-lainate-galardi-980x735.webp 980w, https:\/\/galardi-group.com\/wp-content\/uploads\/2026\/11\/deposito-doganale-deposito-iva-lainate-galardi-480x360.webp 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1200px, 100vw\" \/><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Percorso&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; _builder_version=&#8221;4.27.9&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_text _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Percorso&#8221;]<\/p>\n<div class=\"gx\" style=\"background:#FFFFFF;\">\n<div class=\"gxp\" style=\"max-width:1240px;margin:0 auto;padding:72px 24px\">\n<div style=\"display:flex;flex-direction:column;gap:10px;max-width:780px;margin-bottom:28px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;letter-spacing:.08em;color:#164194\">COME FUNZIONA<\/span><\/p>\n<h2 style=\"margin:0;font-size:36px;font-weight:900;line-height:1.15\">Dal porto o dall&#8217;aeroporto al vostro cliente, senza fermarsi in dogana<\/h2>\n<\/div>\n<ol style=\"margin:0;padding:0;list-style:none;display:flex;flex-wrap:wrap;align-items:stretch;gap:12px\">\n<li style=\"flex:1 1 200px;border:1px solid #E3E8F2;background:#FFFFFF;border-radius:16px;padding:20px;display:flex;flex-direction:column;gap:6px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;color:#164194\">01 \u00b7 ARRIVO<\/span><strong style=\"font-size:18px\">Porto di Genova o Malpensa<\/strong><span style=\"font-size:14px;color:#4A5568\">Container via mare, spedizioni aeree<\/span><\/li>\n<li aria-hidden=\"true\" style=\"flex:0 0 32px;align-self:center;border-top:3px dashed #164194;height:0\"><\/li>\n<li style=\"flex:1 1 200px;border:1px solid #E3E8F2;background:#FFFFFF;border-radius:16px;padding:20px;display:flex;flex-direction:column;gap:6px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;color:#164194\">02 \u00b7 TRANSITO<\/span><strong style=\"font-size:18px\">Documento T1<\/strong><span style=\"font-size:14px;color:#4A5568\">In sospensione fino al magazzino<\/span><\/li>\n<li aria-hidden=\"true\" style=\"flex:0 0 32px;align-self:center;border-top:3px dashed #164194;height:0\"><\/li>\n<li style=\"flex:1 1 200px;border:1px solid #164194;background:#F5F7FB;border-radius:16px;padding:20px;display:flex;flex-direction:column;gap:6px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;color:#164194\">03 \u00b7 LAINATE<\/span><strong style=\"font-size:18px\">Sdoganamento in magazzino<\/strong><span style=\"font-size:14px;color:#4A5568\">Luogo approvato A3, deposito doganale o IVA<\/span><\/li>\n<li aria-hidden=\"true\" style=\"flex:0 0 32px;align-self:center;border-top:3px dashed #164194;height:0\"><\/li>\n<li style=\"flex:1 1 200px;border:1px solid #E3E8F2;background:#FFFFFF;border-radius:16px;padding:20px;display:flex;flex-direction:column;gap:6px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;color:#164194\">04 \u00b7 CONSEGNA<\/span><strong style=\"font-size:18px\">Italia, UE, mondo<\/strong><span style=\"font-size:14px;color:#4A5568\">Dazi e IVA pagati all&#8217;uscita<\/span><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Servizi doganali&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; _builder_version=&#8221;4.27.9&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_text _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Servizi doganali&#8221;]<\/p>\n<div class=\"gx\" style=\"background:#F5F7FB;border-bottom:1px solid #E3E8F2;\">\n<div class=\"gxp\" style=\"max-width:1240px;margin:0 auto;padding:72px 24px\">\n<div style=\"display:flex;flex-wrap:wrap;gap:48px\">\n<div style=\"flex:1 1 400px;min-width:0\">\n<div style=\"display:flex;flex-direction:column;gap:10px;max-width:780px;margin-bottom:28px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;letter-spacing:.08em;color:#164194\">A CHI SERVE<\/span><\/p>\n<h2 style=\"margin:0;font-size:36px;font-weight:900;line-height:1.15\">Importatori, brand extra-UE, riesportatori<\/h2>\n<p style=\"margin:0;font-size:18px;line-height:1.6;color:#33415C\">Importate in blocco, tenete la merce in sospensione di dazi e IVA e pagateli solo quando la vendete in Italia o in Europa, oppure riesportatela senza pagarli.<\/p>\n<\/div>\n<\/div>\n<div style=\"flex:1 1 520px;min-width:0\">\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:20px\">\n<div style=\"background:#FFFFFF;border-radius:16px;padding:24px;display:flex;flex-direction:column;gap:10px\">\n<h3 style=\"margin:0;font-size:19px;font-weight:700\">Magazzino doganale tipo E<\/h3>\n<p style=\"margin:0;color:#33415C;font-size:15px;line-height:1.55\">Bonded warehouse nel polo di Lainate.<\/p>\n<\/div>\n<div style=\"background:#FFFFFF;border-radius:16px;padding:24px;display:flex;flex-direction:column;gap:10px\">\n<h3 style=\"margin:0;font-size:19px;font-weight:700\">Deposito IVA<\/h3>\n<p style=\"margin:0;color:#33415C;font-size:15px;line-height:1.55\">IVA assolta all&#8217;estrazione (art. 50-bis DL 331\/1993).<\/p>\n<\/div>\n<div style=\"background:#FFFFFF;border-radius:16px;padding:24px;display:flex;flex-direction:column;gap:10px\">\n<h3 style=\"margin:0;font-size:19px;font-weight:700\">Luogo approvato A3<\/h3>\n<p style=\"margin:0;color:#33415C;font-size:15px;line-height:1.55\">Operazioni doganali in magazzino, a Lainate e ad Arluno.<\/p>\n<\/div>\n<div style=\"background:#FFFFFF;border-radius:16px;padding:24px;display:flex;flex-direction:column;gap:10px\">\n<h3 style=\"margin:0;font-size:19px;font-weight:700\">Speditore autorizzato accise<\/h3>\n<p style=\"margin:0;color:#33415C;font-size:15px;line-height:1.55\">Spedizioni di vino in regime di accisa.<\/p>\n<\/div>\n<div style=\"background:#FFFFFF;border-radius:16px;padding:24px;display:flex;flex-direction:column;gap:10px\">\n<h3 style=\"margin:0;font-size:19px;font-weight:700\">Agente IATA<\/h3>\n<p style=\"margin:0;color:#33415C;font-size:15px;line-height:1.55\">Spedizioni aeree anche di merci pericolose, da e per Malpensa.<\/p>\n<\/div>\n<div style=\"background:#FFFFFF;border-radius:16px;padding:24px;display:flex;flex-direction:column;gap:10px\">\n<h3 style=\"margin:0;font-size:19px;font-weight:700\">Stock e distribuzione<\/h3>\n<p style=\"margin:0;color:#33415C;font-size:15px;line-height:1.55\">Etichettatura conforme e consegne in Italia e in Europa.<\/p>\n<p><a href=\"\/logistica-conto-terzi-milano\/\" style=\"font-weight:700;color:#164194\">Scopri di pi\u00f9 \u2192<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;FAQ&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; _builder_version=&#8221;4.27.9&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_text _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;FAQ&#8221;]<\/p>\n<div class=\"gx\" style=\"background:#FFFFFF;\">\n<div class=\"gxp\" style=\"max-width:880px;margin:0 auto;padding:72px 24px\">\n<div style=\"display:flex;flex-direction:column;gap:10px;max-width:780px;margin-bottom:28px\"><span style=\"font-family:'Roboto Mono',monospace;font-size:13px;letter-spacing:.08em;color:#164194\">DOMANDE FREQUENTI<\/span><\/p>\n<h2 style=\"margin:0;font-size:36px;font-weight:900;line-height:1.15\">Domande frequenti<\/h2>\n<\/div>\n<div style=\"border-top:1px solid #E3E8F2\">\n<details open style=\"border-bottom:1px solid #E3E8F2;padding:18px 0\">\n<summary style=\"font-size:18px;font-weight:700;display:flex;justify-content:space-between;gap:16px\">Che cos&#8217;\u00e8 un deposito doganale?<span aria-hidden=\"true\" style=\"color:#164194\">+<\/span><\/summary>\n<p style=\"margin:12px 0 0;font-size:16px;line-height:1.6;color:#33415C\">\u00c8 un magazzino autorizzato dall&#8217;Agenzia delle Dogane in cui la merce extra-UE pu\u00f2 restare senza pagare dazi e IVA all&#8217;importazione finch\u00e9 non viene immessa in libera pratica o riesportata.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #E3E8F2;padding:18px 0\">\n<summary style=\"font-size:18px;font-weight:700;display:flex;justify-content:space-between;gap:16px\">Che cos&#8217;\u00e8 il deposito IVA?<span aria-hidden=\"true\" style=\"color:#164194\">+<\/span><\/summary>\n<p style=\"margin:12px 0 0;font-size:16px;line-height:1.6;color:#33415C\">\u00c8 un regime che consente di stoccare la merce in sospensione d&#8217;IVA: l&#8217;imposta si assolve solo all&#8217;estrazione dal deposito (art. 50-bis del DL 331\/1993).<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #E3E8F2;padding:18px 0\">\n<summary style=\"font-size:18px;font-weight:700;display:flex;justify-content:space-between;gap:16px\">Cosa significa luogo approvato?<span aria-hidden=\"true\" style=\"color:#164194\">+<\/span><\/summary>\n<p style=\"margin:12px 0 0;font-size:16px;line-height:1.6;color:#33415C\">Che le operazioni doganali si svolgono direttamente nel nostro magazzino, senza passare dagli uffici in porto o in aeroporto. \u00c8 attivo sia a Lainate sia ad Arluno.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #E3E8F2;padding:18px 0\">\n<summary style=\"font-size:18px;font-weight:700;display:flex;justify-content:space-between;gap:16px\">Potete fare anche lo sdoganamento?<span aria-hidden=\"true\" style=\"color:#164194\">+<\/span><\/summary>\n<p style=\"margin:12px 0 0;font-size:16px;line-height:1.6;color:#33415C\">S\u00ec: siamo spedizionieri internazionali con ufficio doganale e seguiamo importazione, esportazione e documenti.<\/p>\n<\/details>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;CTA&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; _builder_version=&#8221;4.27.9&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_text _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;CTA&#8221;]<\/p>\n<div class=\"gx\" style=\"background:#FFFFFF;\">\n<div class=\"gxp\" style=\"max-width:1240px;margin:0 auto;padding:0 24px 72px\">\n<div style=\"background:#164194;color:#FFFFFF;border-radius:20px;padding:48px;display:flex;flex-wrap:wrap;gap:28px;align-items:center;justify-content:space-between\">\n<div style=\"flex:1 1 480px;min-width:0;display:flex;flex-direction:column;gap:10px\">\n<h2 style=\"margin:0;font-size:32px;font-weight:900;color:#FFFFFF\">Valutiamo insieme il regime pi\u00f9 conveniente<\/h2>\n<p style=\"margin:0;font-size:18px;line-height:1.55;color:#DCE4F5\">Origine, tipo di merce e mercati di vendita: il nostro ufficio doganale vi propone la soluzione.<\/p>\n<\/div>\n<div style=\"display:flex;flex-wrap:wrap;gap:12px\"><a href=\"https:\/\/galardi-group.com\/richiesta-tariffa\/\" style=\"display:inline-block;background:#FF6600;color:#0B1F4D;font-weight:700;padding:16px 24px;border-radius:12px;font-size:16px\">Richiedi un preventivo<\/a><a href=\"tel:+390296280460\" style=\"display:inline-block;color:#FFFFFF;font-weight:700;padding:15px 23px;border-radius:12px;font-size:16px;border:1px solid #FFFFFF\">Chiama 02 96280460<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.9&#8243; admin_label=&#8221;Dati strutturati&#8221; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_row _builder_version=&#8221;4.27.9&#8243; custom_padding=&#8221;0px||0px||false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.9&#8243;][et_pb_code _builder_version=&#8221;4.27.9&#8243;]<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Che cos'\u00e8 un deposito doganale?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u00c8 un magazzino autorizzato dall'Agenzia 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documenti.\"}}]}<\/script>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entreposto aduaneiro tipo E, entreposto de IVA e local aprovado em Lainate, perto de Malpensa: stock extra-UE em suspens\u00e3o de direitos e IVA, desalfandegamento no armaz\u00e9m.<\/p>","protected":false},"author":5,"featured_media":10085,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-10042","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deposito doganale e deposito IVA a Milano (Lainate) | Galardi<\/title>\n<meta name=\"description\" content=\"Magazzino doganale tipo E, deposito IVA e luogo approvato a Lainate, vicino Malpensa: 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