- The administrative relevance threshold is raised to 100,000 euros for customs taxes other than duties.
- The corrective legislative decree 81/2025 modifies national provisions related to the Customs Code.
- Significant changes include raising the criminal liability threshold for import VAT from 10,000 to 100,000 euros.
- The 10,000 euro limit for customs duties remains unchanged.
- Under the new article 96 of the Customs Code, administrative sanctions apply if there are no aggravating circumstances, the duties claimed are less than 10,000 euros, or for import VAT.
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.
