Publications

Insights and articles from the firm on legal and tax issues

Cash at customs, double checks

The Financial Police and customs officials are taking action to combat illicit currency. A circular provides guidelines on inspections by Sara Armella. Both the Customs Agency…

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Customs value: no adjustments unless there is a hearing

It is mandatory to consult the operator before reassessing the price of imported goods Page edited by Sara Armella and Tatiana Salvi A safeguard against disputes over customs value: the Customs Agency…

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Simplified temporary export

by Sara Armella and Tatiana Salvi The temporary exportation provided for by the customs reform does not limit the duty-free reintroduction scheme governed by the European Union Code, but rather supplements it,…

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Onboard equipment: VIES is required to pay VAT

Onboard Supplies: VIES Required for VAT Payment by Stefano Comisi To qualify for the VAT exemption, the seller of onboard supplies and provisions must request that the buyer…

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Redefinition of customs confiscation

Customs Confiscation Redefined. Circular 28/24 Outlines the Scope of Application Following the Reform’s Entry into Force. Distinction Between Smuggling and Administrative Offenses by Sara Armella and Tatiana Salvi Redefined…

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Sanctions against Russia also affect Chinese companies

Sanctions Against Russia Also Target Chinese Companies by Sara Armella The EU’s fifteenth package of sanctions against Russia has been approved, expanding the list of entities and…

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Customs, Revitalization of Free Trade Zones

Customs: Revitalizing Free Zones by Sara Armella and Tatiana Salvi Revitalizing customs free zones, with a central role for AEO-certified operators when the operator is a…

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Customs brokers, extensive corrections

Customs Operators: Extensive Corrections by Sara Armella and Tatiana Salvi Extensive opportunities for regularization, especially for AEO-certified operators, and reviews upon request without any criminal consequences.…

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Customs reform: a rush to update Form 231

Customs Reform: A Rush to Update Form 231 by Sara Armella and Tatiana Salvi A Rush to Update Form 231: In recent weeks, all companies that do business internationally…

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Tightened cash controls at customs

"Tightened Cash Controls" by Sara Armella and Tatiana Salvi Stricter penalties for those who fail to declare cash entering or leaving the European Union, with the…

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