Publications

The firm's insights and contributions on legal and tax issues

No confiscation of goods if the operator decides to settle the customs debt

No confiscation of goods if the operator decides to settle the customs debt of Sara Armella and Tatiana Salvi Goodbye to the confiscation of goods if...

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2026 Budget Law, new tax on parcels under €150

2026 Budget Law, new tax on parcels under €150 by Sara Armella With the 2026 Budget Law, a new handling fee of two...

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CBAM extended to household appliances

CBAM extended to household appliances by Sara Armella and Stefano Comisi CBAM will also be extended to finished and semi-finished industrial products. On December 17, the European Commission presented...

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EU tariffs, double squeeze on e-commerce and low-cost parcels

EU tariffs, double squeeze on e-commerce and low-cost parcels New European tariffs are coming on small parcels (or rather their contents) imported by large e-commerce platforms: in...

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Customs 2026: major changes on the way

Customs 2026: major changes ahead by Sara Armella and Tatiana Salvi 2026 will be a turning point, with a sharp acceleration in customs reform: the European Union anticipates that by mid-2026...

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New developments regarding customs value: 2025 compendium published

News regarding customs value: Sara Armella's 2025 compendium published One year after the last version, on December 3, 2025, the European Commission published the new...

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Consultation: mechanism setting minimum tax burden for cigarettes disproportionate

Consultation: mechanism setting minimum tax burden on cigarettes deemed disproportionate by Sara Armella and Stefano Comisi Cigarette prices to be reviewed: the Constitutional Court has ruled that...

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Reform of the European Customs Code: preventive alerts and AI

Reform of the European Customs Code: preventive alerts and AI by Sara Armella and Tatiana Salvi Preventive alerts to mitigate the risk of customs disputes and artificial intelligence to build...

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Data Hub and exceeding the allowance for small shipments: heading for postponement?

Data Hub and exceeding the duty-free allowance for small shipments: heading for postponement? by Sara Armella and Tatiana Salvi Exceeding the duty-free allowance for imports of low-value parcels...

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Changes to the procedures for notifying exports of scrap metal

Changes to the procedures for notifying exports of scrap metal by Sara Armella and Tatiana Salvi In a notice dated December 1, 2025, the Customs Agency published the...

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