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Customs Law in Italy: lawyers for import, export and EU customs compliance

Tariff classification, origin and customs value, special procedures and AEO, customs audits and penalties, tax and criminal customs litigation: legal assistance for international companies that import into Italy and the EU, export from Italy or sell online to European customers.

Ispezione-al-porto-allalba Customs Law

Italy is the gateway: customs decides your landed cost, your risk and your speed to market

Every consignment entering the European Union through an Italian port, airport or border crossing raises three questions that determine duties, VAT and controls: what the goods are (tariff classification in the Combined Nomenclature), where they come from (non-preferential and preferential origin) and what they are worth (customs value). A mistake on any of these does not stay confined to a single declaration: the Italian Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli) can revise an assessment for three years, and since 2024 the consequences have changed profoundly.

Legislative Decree no. 141 of 26 September 2024, in force since 4 October 2024, replaced Italy’s 1973 customs code with new national provisions supplementing the Union Customs Code: import VAT is now a “border duty” for penalty purposes, smuggling has been rewritten with criminal thresholds, administrative violations carry penalties of 80% to 150% of the duties due, and liability extends to the company itself under Legislative Decree 231/2001. At EU level, Regulation (EU) 2026/2108, the new Union Customs Code, entered into force in September 2026: a single EU Customs Authority, a central Data Hub, a “Trust and Check” trader status and new rules for e-commerce, including the end of the €150 duty exemption for low-value parcels.

OS Law assists foreign companies and their Italian subsidiaries from Brescia and Milan, in the heart of Italy’s manufacturing north: non-EU exporters who need an importer of record, an indirect customs representative or a VAT representative in Italy; groups that move goods between Italy and the United States, the Gulf, Turkey, the UK or Asia; online sellers shipping to European consumers; and Italian exporters facing foreign tariffs and retaliation measures. We work alongside your freight forwarders and customs brokers, and in cooperation with Studio Tronca for administrative-law matters and dealings with the Customs Agency, both in and out of court.

First consultation on your case

Send us the assessment notice, the audit report or a description of the operation you are planning: we will tell you which risks we see, which deadlines are running and how to proceed.

Tel. +39 030 2942095 · info@oslaw.eu

How we work

  • 1. Mapping: import and export flows, classifications, declared origins and values, procedures used, parties involved (declarant, representative, carrier, importer of record)
  • 2. Diagnosis: compliance review, quantification of the exposure (duties, VAT, penalties), voluntary correction before any audit
  • 3. Strategy: binding rulings, AEO and special-procedure authorisations, internal procedures, contracts and Incoterms®
  • 4. Defence: discussions with the Customs Agency, appeals before the Tax Courts, criminal defence, corporate liability under Decree 231
Scrivania-doganale-al-tramonto Customs Law

Four areas in which we assist international businesses

Classification, origin and value

The three pillars of every declaration: tariff heading, preferential origin, customs value and royalties, binding tariff and origin information (BTI, BOI), Made in Italy rules.

Special procedures and AEO

Customs warehousing, inward and outward processing, temporary admission, end-use, transit: authorisations, guarantees and AEO status to cut duties and controls.

Audits and penalties

Post-clearance audits, revised assessments, penalty notices under Decree 141/2024: negotiation, voluntary correction, settlements.

Litigation and criminal customs law

Appeals before the Italian Tax Courts, defence in smuggling and fraud proceedings, seizures and confiscation, corporate liability.

Our services

Two client profiles, one method: prevent the problem with correct classifications, origins and procedures; react fast when the audit arrives.

For companies importing into Italy or exporting from Italy

  • ✓ Tariff classification: analysis of the Combined Nomenclature heading, explanatory notes and classification regulations, applications for Binding Tariff Information (BTI)
  • ✓ Origin of goods: non-preferential and preferential origin rules, EU free trade agreements, supplier’s declarations, Registered Exporter (REX) status, Binding Origin Information (BOI), protection of the Made in Italy label
  • ✓ Customs value: transaction value, royalties and licence fees, transfer pricing and year-end adjustments, freight and insurance, Incoterms® 2020
  • ✓ Special procedures: customs and VAT warehousing, inward and outward processing, temporary admission and ATA carnets, end-use, T1/T2 transit, free zones
  • ✓ Import VAT and excise: VAT on importation, VAT representative and importer of record for non-EU companies, export plafond, triangular transactions, excise warehouses and EMCS
  • ✓ Duties and trade measures: anti-dumping and countervailing duties, quotas, US additional tariffs and EU countermeasures, the Carbon Border Adjustment Mechanism (CBAM, Regulation (EU) 2023/956)

For companies that must defend themselves or get organised

  • ✓ Audits and assessments: assistance during customs controls, post-clearance revision, right to be heard, revised assessment notices and penalty notices
  • ✓ Voluntary correction and settlement: regularisation before any audit (art. 112 of Decree 141/2024), reduced-penalty settlements, instalment plans, redemption of confiscated goods
  • ✓ Tax litigation: appeals before the Tax Courts of first and second instance, the Supreme Court (Corte di Cassazione), preliminary references to the Court of Justice of the EU
  • ✓ Criminal customs defence: simple and aggravated smuggling (articles 78-88 of Decree 141/2024), VAT fraud, false origin, seizures and confiscation
  • ✓ Corporate liability and compliance: customs and excise offences in the Decree 231 compliance model, internal procedures, AEO, export controls and international sanctions
  • ✓ Contracts and logistics: international sales contracts, mandates to freight forwarders and customs representatives, liability of brokers and carriers, intellectual property enforcement at the border (Regulation (EU) 608/2013)
Dogana-europea-al-tramonto-tra-storia-e-modernita-1024x768 Customs Law

The new Union Customs Code: Regulation (EU) 2026/2108

In force since 20 September 2026, applicable from 21 September 2027:

  • ✓ EU Customs Authority based in Lille and a single EU Customs Data Hub: e-commerce flows from 1 July 2028, other traders from 2031, standard regime from 2034
  • ✓ Trust and Check trader: a new status for highly reliable operators, beyond AEO, with continuous data sharing and targeted controls
  • ✓ E-commerce: the €150 duty exemption is abolished; a flat €3 duty applies to low-value parcels from 1 July 2026 until 2028, then ordinary duties
  • ✓ CBAM in its definitive phase since 1 January 2026 (Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083): 50-tonne annual threshold, authorised CBAM declarant, certificates on sale from February 2027

Italy's customs reform: Decree 141/2024 and the 2025 amendments

What changed for businesses from 4 October 2024:

  • ✓ Import VAT treated as a border duty (art. 27): customs penalties also apply to VAT, except for goods bound for another Member State or placed under a procedure other than warehousing
  • ✓ Smuggling (arts. 78-88): a criminal offence above €10,000 of evaded duties or, after Decree 81/2025, above €100,000 of other border duties such as VAT; aggravated cases carry up to five years’ imprisonment
  • ✓ Administrative violations (art. 96): a penalty of 80% to 150% of the duties due, minimum €500, for an inaccurate declaration without intent
  • ✓ Voluntary correction (art. 112): a company that regularises before being notified of any control avoids both prosecution and confiscation
  • ✓ Corporate liability: customs and excise offences are now in the Decree 231 catalogue, with fines of up to 400 quotas and disqualification measures

Why OS Law for customs matters in Italy

Based where Italy manufactures

Brescia is one of Europe’s leading manufacturing provinces, one hour from Milan and close to the ports of Genoa, La Spezia and Venice. We know the flows, the customs offices and the recurring problems of companies trading with Italy.

Tax and criminal law together

A customs assessment in Italy almost always has a criminal side and a corporate-liability side: we handle all three with one strategy, from the first meeting with the Customs Agency to the tax and criminal courts.

International by design

Lawyers working in English, Arabic, Turkish and Russian, dedicated desks for Dubai, Turkey, the USA and Morocco, and a network of correspondents in our clients’ home jurisdictions. Power of attorney allows us to act without your presence in Italy.

Frequently asked questions about customs law in Italy

Can a non-EU company import goods into Italy in its own name?
Only to a limited extent. Under the Union Customs Code the customs declarant must, as a rule, be established in the EU, so a company based in the US, the UK, Turkey or Asia usually imports through an indirect customs representative, who becomes jointly liable for the customs debt, or through an EU importer of record such as its Italian subsidiary or distributor. For VAT purposes a non-EU company without a permanent establishment also needs an Italian VAT representative. The right structure depends on the Incoterms® agreed with the customer and on who should bear duties, VAT and risk.
We received a revised assessment notice from the Italian Customs Agency: what should we do?
Read it immediately and diarise the deadline: the notice states the additional claim (duties, VAT, interest) and the penalties, and an appeal to the Tax Court of first instance must be filed within sixty days of notification. Before paying or settling, have the contested classification, origin or value checked, because assessments often rest on a debatable reading of the tariff heading or of the origin rules, and a well-argued reply can reduce or cancel the claim.
Is an error in a customs declaration always a criminal offence in Italy?
No. Since Decree 141/2024 an inaccurate declaration amounts to smuggling only if the evaded duties exceed €10,000 (or €100,000 for other border duties such as import VAT, after the 2025 amendments) or if an aggravating circumstance applies; below those thresholds the company faces an administrative penalty of 80% to 150% of the duties due. A company that voluntarily corrects the declaration before being notified of any control can avoid both prosecution and confiscation.
What are Binding Tariff Information and Binding Origin Information, and when are they worth requesting?
They are decisions of the customs authority that bind the administration for three years on the classification (BTI) or the origin (BOI) of a product, valid throughout the EU. They are worth requesting when the tariff heading is uncertain, when the duty rate changes significantly depending on the classification, or when preferential origin depends on processing carried out in several countries: they turn an audit risk into certainty and add value in due diligence when a business is sold.
We sell online to customers in Italy and the EU: what changes with the European customs reform?
From 1 July 2026 the €150 duty exemption for low-value consignments has been abolished and replaced by a flat €3 duty until 2028, when the EU Customs Data Hub for e-commerce goes live; the new Union Customs Code (Regulation (EU) 2026/2108) also introduces specific valuation rules for distance sales and greater responsibilities for platforms. Sellers and marketplaces should review pricing, delivery terms (DDP or DAP), IOSS registration and their clearance processes.
Does Italy recognise our AEO or trusted-trader status?
The EU has mutual recognition agreements for Authorised Economic Operators with the United States (C-TPAT), the United Kingdom, Switzerland, Norway, Japan, China and other partners, which give recognised operators fewer controls and faster clearance in Italy. An EU-established subsidiary can apply for its own AEO status under article 38 of the Union Customs Code and, in the coming years, for the new Trust and Check status; both require documented procedures on security, accounting and customs compliance that also reduce penalty risk under Decree 231.

Talk to an Italian customs lawyer

Write or call us: the first consultation serves to understand whether your operation is correctly structured, how much you risk in the event of an audit and which deadlines are running.

  • ✓ First consultation on your case
  • ✓ Classification, origin, value and special procedures
  • ✓ Audits, penalties and voluntary correction
  • ✓ Tax litigation and criminal customs defence

    OS Law: Brescia and Milan, Italy

    Customs law, excise duties and international trade: assistance to importers, exporters, logistics operators and e-commerce platforms throughout Italy, with a direct line to the ports and customs offices of northern Italy.

    • ✓ Tel. +39 030 2942095
    • ✓ E-mail: info@oslaw.eu
    • ✓ Corso Giacomo Matteotti 46, 25121 Brescia · Piazzetta Umberto Giordano 4, Milan (Italy)
    • ✓ We work in English, Arabic, Turkish and Russian; consultations in person or online, in any time zone

    Related services: international commercial contracts · Italian tax law · setting up a company in Italy.

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