- The administrative relevance threshold for customs duties other than tariffs is raised to 100,000 euros.
- The corrective legislative decree DLgs. 81/2025 modifies national provisions related to the Customs Code, particularly regarding customs sanctions for smuggling.
- The criminal liability threshold for import VAT is increased from 10,000 to 100,000 euros, while the 10,000 euro limit for customs duties remains unchanged.
- The new article 96 of the DNC applies administrative sanctions if there are no aggravating circumstances, duties are below 10,000 euros, or import VAT is below 100,000 euros.
- The increase in the criminal relevance threshold leads to broader application of administrative confiscation.
- The Customs Agency distinguishes between confiscation following smuggling crime and administrative offense.
- For smuggling crime, confiscation is mandatory and can be ordered by the judiciary if seizure is not possible.
- For administrative offenses, confiscation is ordered by the office and must be preceded by precautionary seizure.
- Interested parties can oppose confiscation, and if not expressly rejected within 10 days, the opposition is accepted.
- Exemptions apply for administrative violations related to inaccurate declarations if errors are evident and documents support the correct information.
- Examples of errors include incorrect customs value, exchange rate, or VAT rate.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
