Customs Dispute in Italy: What is a Customs Dispute?
A customs dispute usually arises as a consequence of a customs assessment carried out by the Italian Customs and Monopolies Agency against an individual or company for non-compliance with EU and national customs regulations.
The most common cases leading to customs disputes are:
- Incorrect determination of the customs value of goods;
- Violation of import and export procedures;
- Incorrect tariff classification;
- Improper application of duties, excise, or VAT;
- Disputes regarding alleged false or incomplete declarations;
- Administrative sanctions or precautionary measures such as the seizure of goods.
Customs Dispute in Italy: Preventive Contradictory Procedure and Appeals
The customs reform in Italy, introduced by Legislative Decree 141/2024, repealed the former customs dispute procedure and replaced it with two key instruments:
- The possibility of requesting a repetition of analyses;
- The endo-procedural contradictory procedure, between traders and the customs authority.
In details.
The reform established that all customs controls must necessarily end with the issuance of a reasoned inspection report, indicating all contested facts and findings. This recognizes the importance of the taxpayer's participation, who has the right to submit observations and defenses within 30 days of receiving the report.
In line with EU law, the preventive contradictory procedure is now considered a fundamental right granted to EU traders, who are entitled to present their arguments before any adverse decision becomes final.
Once the deadline to exercise the contradictory procedure has expired, or if the outcome is unfavorable, the customs office issues a reasoned assessment order. Such an order may be challenged before the Tax Court.
The purpose of the appeal is to obtain the review, annulment, or revocation of the assessment order.
The standard time limit for filing an appeal is 60 days from the notification of the assessment.
The appeal must include:
- Personal details and contact information of the appellant;
- Clear indication of the contested act and the reasons for the appeal;
- Any supporting documents the appellant intends to file.
Customs Dispute in Italy: How We Can Help You
Foreign companies and individuals operating in Italy often feel disoriented when faced with a customs assessment. Language barriers, the complexity of EU and national legislation, and the strictness of procedural deadlines can expose them to significant economic risks.
An International Law Firm with expertise in customs law and criminal tax law can provide:
- Preliminary analysis of the legitimacy of the act;
- Legal defense in proceedings before the Tax Court;
- Support in customs refund procedures;
- Criminal defense in cases of alleged smuggling or fraudulent declarations.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
