Publications

Insights and articles from the firm on legal and tax issues

CBAM: disponibili le linee guida per i verificatori accreditati

CBAM: disponibili le linee guida per i verificatori accreditati Stefano Comisi Sara Armella La Commissione europea compie un nuovo passo avanti verso la definitiva implementazione del CBAM (Carbon Border Adjustment…

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Nuove regole di tracciabilità per l’Import di acciaio Extra-UE

Nuove regole di tracciabilità per l’Import di acciaio Extra-UE Sara Armella Giovanni Belotti Nuova due diligence sui prodotti siderurgici importati da Paesi extraeuropei e nuove regole di origine applicabili. Dal…

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Aggiornato l’EU Customs Data Model

Aggiornato l’EU Customs Data Model Sara Armella È ufficialmente attiva, dal 27 agosto 2026, l’ultima versione dell’EU Customs Data Model(EUDCM), la piattaforma che definisce e detta nuovi standard doganali, secondo…

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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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