Customs law

The Firm offers out of Court advice and assistance, as well as representation before ordinary Courts and Commissioni Tributarie (Italian Tax Courts) in customs law matters.

The Firm handles all issues which may arise in relation to import and freight forwarding, among which those concerning the origin of products, the determination of the value of goods, customs declaration and customs debt. Assistance is also provided with regard to customs offences.

Also thanks to the geographic position of one of its offices, the Firm has accrued significant expertise in matters deriving from the application of the special customs regime of the Free Port of Trieste and, more in general, of EU and non-EU free points.

The Firm has recently represented several companies:

• we have advised a collector of antiques in disputes before Agenzia delle Dogane e dei Monopoli of Bologna for the alleged attempt of the evasion of frontier duties payable;
• we have advised a Company in disputes concerning the exemption regime from excise duties on bunker oil supplied to commercial and pleasure vessels;
• we have represented a Company in disputes aimed at obtaining the release of the guarantees issued to secure import operations under VAT warehouse regime pursuant to art. 50 bisLaw 331/1993;
• we have assisted several Clients in tax disputes resulting from the alleged non conformity of Form A preferential certificates;
• we have represented some Clients in tax disputes concerning the failed discharge of consignments subject to community transit document;
• we have assisted some Companies in disputes aimed at the obtainment of the authorization for the management of a customs warehouse;
• we have provided assistance to a Company in a fiscal license revocation proceeding for authorized warehouse keeper of alcoholic beverage and spirits;
• we have assisted a Company in disputes concerning the failed discharge of AADs of oil products exported form the European Union;
• we have represented a Company in disputes concerning wrong classification of goods in customs forms;
• we have assisted a Company in a criminal proceeding for tax evasion for the sole virtual introduction of goods into a VAT warehouse;
• we have assisted a Client in proceedings before the TAR (Regional Administrative Court) against the measure through which the Italian Customs Authority demanded the extension of the guarantees provided by some VAT warehouse holders.