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NEWS
Customs Reform 2024: initial operational clarifications
The Italian Customs and Monopolies Agency has recently published Circular No. 22/2024, providing the first operational clarifications regarding the reform of national customs legislation introduced by Legislative Decree No. 141/2024.
The circular offers useful guidance particularly concerning administrative sanctions and confiscation in the case of non-compliant customs operations. Below is a summary of the main updates:
Incorrect Declaration (Art. 79 TULD)
A customs declaration that results in an incorrect assessment of customs duties (duties and VAT) is considered an act of smuggling, regardless of whether the error was intentional.
Administrative Sanctions (Art. 96)
- In the case of a customs declaration containing multiple items, negative and positive balances related to each item must be offset separately with reference to duties and VAT.
- If, during inspection, goods different from those declared are found, the violation will apply exclusively to the item concerned.
- For the determination of sanctions, the most favorable criterion for the economic operator will apply:
- Legal cumulation: application of the sanction for the most serious violation.
- Material cumulation: sum of the sanctions provided for each violation.
Extinction of Smuggling Offenses Punishable by Fine Only (Art. 112)
If the customs duties due do not exceed €50,000 and no aggravating circumstances apply, the offense is extinguished by payment of the pecuniary sanction and the duties owed, even if criminal proceedings are pending. It is also possible to regularize the situation through voluntary disclosure (ravvedimento operoso, Art. 13 of Legislative Decree 472/1997), provided that the Customs Office has not yet determined the sanction.
Application of Confiscation (Art. 96 and 112)
- In cases where the smuggling offense is extinguished by payment, confiscation is not automatic.
- The exemptions provided by current legislation may apply, in particular Art. 96, paragraph 9.
Conclusions
The reform represents an important step toward greater clarity and proportionality in the application of customs rules. However, it also requires greater attention in the management of customs declarations to avoid liability, including criminal liability.
🔍 This article is a simplified summary of the customs reform, prepared with the support of artificial intelligence, based on ADM Circular No. 22/2024 and Legislative Decree No. 141/2024. For the full and official text, please refer to the publications of the Customs Agency.
For further details or specific requests, we kindly invite you to contact us directly through our website or by phone.
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