Publications

Insights and articles from the firm on legal and tax issues

IEEPA Duties: Potential Refunds Amid Customs Deadlines and Legal Proceedings

IEEPA Duties: Potential Refunds Amid Customs Deadlines and Legal Proceedings by Sara Armella and Andrea Romani Grussu The possible overturning of IEEPA duties by the U.S. Supreme Court…

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Simplified Parcel Tax

Simplified Parcel Tax by Sara Armella The IT systems of the Customs Agency and operators are not ready for the new two-euro tax on parcels imported from countries…

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

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

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2026 Budget Law: New Tax on Packages Under €150

2026 Budget Law: New Tax on Packages Under €150 by Sara Armella The 2026 Budget Law introduces 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 The 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 Crackdown on E-commerce and Low-Cost Parcel Services

EU Tariffs: Double Whammy for E-commerce and Low-Cost Packages New European tariffs are on the way for small packages (or rather, their contents) imported from major e-commerce platforms: in…

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Customs 2026: Major Changes on the Horizon

Customs 2026: Major Changes on the Horizon by Sara Armella and Tatiana Salvi 2026 will be a turning point, with a significant acceleration in customs reform: the European Union is bringing forward to mid-…

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Updates on customs value: the 2025 compendium has been published

Updates on customs value: the 2025 compendium has been published by Sara Armella One year after the last version, the European Commission published the new… on December 3, 2025

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Council: The mechanism for setting the minimum tax on cigarettes is disproportionate

Constitutional Court: Mechanism Setting Minimum Tax Burden on Cigarettes Is Disproportionate by Sara Armella and Stefano Comisi Cigarette Prices to Be Reviewed: The Constitutional Court has ruled that the…

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Reform of the European Customs Code: Early Warnings and AI

Reform of the European Customs Code: Proactive Alerts and AI by Sara Armella and Tatiana Salvi Proactive alerts to mitigate the risk of customs disputes and artificial intelligence to build…

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