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It is well known that e-commerce has radically transformed international trade, making customs regulations increasingly central to the regulation of trade. Any goods purchased online from or to countries outside the European Union are subject to customs controls and obligations, including VAT duties and possible import restrictions.
Over the last 20 years, e-commerce has evolved from a simple innovative idea to an entire sector that contributes significantly to the global economy, with an increasing number of European consumers making purchases from non-EU countries.
Take, for example, the recent development of so-called "fast fashion," with production mainly coming from countries such as China, Bangladesh, and Cambodia.
With the increase in online sales, the EU has introduced new rules to ensure a level playing field between EU and non-EU sellers, and e-commerce platforms themselves can also be held liable for the payment of taxes in the event of non-compliance.
From 1 July 2021, the VAT exemption for purchases worth less than €22 has been abolished, making even small imports taxable.
Regulation (EU) 2019/1148 and the Union Customs Code (Reg. EU 952/2013) also require the seller or intermediary to provide customs with accurate information on the value, origin, and nature of the goods via electronic forms.
The aim is therefore twofold: to protect consumers from fraud and unfair competition, and to ensure fair revenue by combating evasion and avoidance in online trade.
In addition, a complete reform of customs offenses provided for by Legislative Decree 141/2024 has further tightened penalties for omissions resulting from the purchase of goods via e-commerce and consequent inaccurate customs declarations.
Disposizioni doganali ed e-commerce
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