Customs Law
Zunarelli – Studio Legale Associato provides both judicial and out-of-court advice and assistance in the field of customs law. The Firm represents Italian and foreign companies, as well as freight forwarders, before Customs Authorities, first- and second-instance tax courts, and higher jurisdictions, offering specialized technical and legal support. Assistance is also provided in matters relating to customs offences.
Our activity covers the entire spectrum of EU and national regulations concerning classification, origin, valuation, suspension regimes, sanctions, and compliance.
Thanks to the geographic location of one of its offices, the Firm has developed substantial expertise in the application of the special customs regime of the Free Port of Trieste, and more broadly, in matters relating EU and non-EU free zones.
Notable cases
We have represented several importing companies operating in the food industry in disputes concerning incorrect classification of goods on customs bills.
We represent various companies in both criminal and administrative proceedings for false indication of “Made in Italy” for goods originating from non-EU countries.
We assist numerous freight forwarders in managing mandates with their clients, both in direct and indirect representation.
We defended a fashion industry group in proceedings challenging the authenticity of preferential origin certificates.
We represent a company challenged for under-invoicing imported goods, while applying transaction values of similar goods.
We supported a large-scale retail company throughout the Authorized Economic Operator (AEO) certification process, providing assistance with document flows and audit findings resolution.
We represent a mechanical engineering company in customs proceedings related to the application of EU anti-dumping duties.
The Firm represented a VAT warehouse operator in proceedings contesting the mere virtual introduction of goods into the warehouse.
We assisted an importer in obtaining an end-use retroactive authorization.
We assisted a company in obtaining authorization to operate a customs warehouse.
We defend a company accused of alleged violations of the inward processing regime.
We represent a freight forwarder in penalty proceedings related to formal errors in customs declarations.
We have assisted the owner of a watercraft challenged for failing to comply with the time limit for discharge.
The Firm assisted a company importing products containing refrigerant gases without holding the required quota allocations.
