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segreteria@studioarmella.com
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15/6 Via Torino – 20123 Milan
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4/2 Piazza De Ferrari – 16121 Genoa
segreteria@studioarmella.com
15/6 Via Torino – 20123 Milan
4/2 Piazza De Ferrari – 16121 Genoa
Insights and articles from the firm on legal and tax issues
Data Hub and Exceeding the Duty-Free Threshold for Small Shipments: Heading Toward a Delay? by Sara Armella and Tatiana Salvi Exceeding the duty-free threshold for imports of low-value packages…
Read More +Changes to the Procedures for Reporting Scrap Metal Exports by Sara Armella and Tatiana Salvi In a notice dated December 1, 2025, the Customs Agency published the…
Read More +Customs: 2026 as a Turning Point by Sara Armella and Tatiana Salvi In 2026, many significant changes are on the horizon for international trade: from the elimination of the duty-free allowance for parcels…
Read More +Flat-Rate Customs Valuation: Clarifications from the Customs Agency by Sara Armella and Tatiana Salvi The benefits of flat-rate valuation are being expanded: until now, authorization could be granted…
Read More +CBAM: New Exemption Threshold of 50 Tons and Postponement of Certificates to 2027 by Stefano Comisi and Giovanni Belotti On October 17, 2025, the following was published in the Official Gazette…
Read More +No More Doubts About the Origin of Textiles from Bangladesh by Massimo Monosi The reclassification of the origin of textiles imported from Bangladesh is unlawful, as these goods can no longer be considered…
Read More +The EU Court of Justice amends the rules of origin for steel by Tatiana Salvi New criteria for determining the customs origin of steel pipes. The Court of Justice overturns the…
Read More +The importer is not liable for the absence of the “Made in” label if it was requested by Massimo Monosi and Stefano Comisi. The penalty for the “Made in” label is waived if the error is the supplier’s fault…
Read More +CJEU: Clarifications on Customs Classification and Inward Processing by Sara Armella and Tatiana Salvi In its judgment of November 20, 2025, Case C-631/23, the Court of Justice ruled on the customs classification of certain tourniquets,…
Read More +2025 Update to the Dual-Use List: New Categories and Strengthened Controls by Sara Armella and Tatiana Salvi The European Union has updated the list of dual-use items and technologies subject to…
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