Publications

Insights and articles from the firm on legal and tax issues

EU Steel: Regulation 1384/2026 Takes Effect—50% Tariffs, New Quotas, and the “Melt and Pour” Breakthrough

EU Steel: Regulation 1384/2026 Takes Effect—50% Tariffs, New Quotas, and the “Melt and Pour” Shift Sara Armella The European Union Strengthens Safeguard Measures for…

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The Customs Agency Backtracks on Circular 18/D

The Customs Agency Backtracks on Circular 18/D by Sara Armella and Stefano Comisi The Customs Agency has suspended the effectiveness of Circular No. 18/D, published on July 8. A…

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Customs Compliance and Voluntary Disclosure: Clarifications from Circular No. 16/D/2026

Customs Compliance and Voluntary Disclosure: Clarifications from Circular No. 16/D/2026 by Sara Armella A comprehensive incentive system to support compliance. Circular No. 16/D/2026 represents a significant contribution…

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Customs: No formalities required to prove the origin of products made in the U.S.

Customs: No Formalities Required to Prove the Origin of “Made in the USA” Products Sara Armella and Tatiana Salvi “Unrestricted” proof of origin is required to import products from the United States that qualify for tariff preferences…

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Customs: Say Goodbye to Paper Certificates—The Roadmap for Digital Preferential Origin Certificates

Customs: Saying Goodbye to Paper Certificates—The Roadmap for Digital Preferential Origin Certificates Sara Armella Tatiana Salvi Moving beyond paper preferential origin certificates, digitizing procedures, and electronic supplier declarations…

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3-euro duty on low-cost packages: new guidelines on product identification, duties, and refunds

3-euro duty on low-cost packages: new guidelines on product identification, duties, and refunds by Sara Armella It is impossible to cancel the customs declaration for those who shop on e-commerce platforms:…

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EU Steel: Starting July 1, 50% Over-Quota Duties and the “Melt and Pour” Criterion

EU Steel: 50% Over-Quota Duties and the “Melt and Pour” Criterion Effective July 1 Armella & Associati Law Firm On June 24, 2026, an announcement was published in the Official Gazette…

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E-commerce: Italy’s €2 tax postponed until July 2026

E-commerce: Italy’s €2 fee postponed until July 2026 Sara Armella and Tatiana Salvi The collection of the €2 fee has been postponed once again, this time until July 1, 2026…

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Review of customs declarations: authority centralized at the company’s headquarters

Review of customs declarations: authority centralized at the company’s headquarters Sara Armella Tatiana Salvi Simplified procedure for evaluating requests for third-party reviews at Customs. Circular No. …

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Goodbye to the duty-free allowance for low-cost packages: Customs guidelines for duties on items under €150

Goodbye to the duty-free allowance on low-cost packages: Customs guidelines for duties under €150 Sara Armella Tatiana Salvi The Customs Agency is preparing to phase out the…

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