Publications

Insights and articles from the firm on legal and tax issues

Keep track of screws imported from China. While awaiting the new European tariffs

by Sara Armella As of January 31, imports of headless screws originating in the People’s Republic of China are subject to registration, in preparation for the collection of retroactive anti-dumping duties concerning…

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Payments to agents, excluding duties and VAT

by Sara Armella and Tatiana Salvi Payments made to a purchasing agent in connection with products imported from a non-European country do not need to be included in…

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No VAT or duties on medical devices imported during the COVID-19 pandemic

by Stefano Comisi Personal protective equipment (PPE) imported during the COVID-19 pandemic is exempt from customs duties and VAT. The Second Instance Tax Court of…

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OLAF investigation inadmissible as “evidence”

by Sara Armella and Massimo Monosi A correction of the country of origin is unlawful if the Agency’s determination is based on a European investigation that appears comprehensive and rich in detail but lacks evidence of…

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Notification for CBAM EU imports must be submitted by January 31

Emissions Tax: Companies Falling Behind on Reporting by Sara Armella and Stefano Comisi Time is running out ahead of January 31, the deadline for filing the quarterly CBAM declaration,…

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Customs value: no adjustments unless there is a hearing

Customs Value: No Adjustments Without a Hearing—Operators Must Be Consulted Before Recalculating the Price of Imported Goods by Sara Armella and Tatiana Salvi A Shield Against Disputes…

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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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