Publications

Insights and articles from the firm on legal and tax issues

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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Data Hub and the elimination of the threshold for small shipments: Is a postponement on the horizon?

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…

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The procedures for reporting scrap metal exports are changing

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…

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Customs: A Turning Point in 2026

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…

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Flat-Rate Assessment of Customs Value: Clarifications from the Customs Agency

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…

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CBAM: New exemption threshold set at 50 tons and postponement of certificates until 2027

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…

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No More Doubts About the Origin of Textiles from Bangladesh

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…

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The EU Court of Justice amends the rules of origin for steel

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…

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