- The Customs Agency provided clarifications on changes to the customs penalty system outlined by DLgs. 141/2024.
- Circular 14 explained modifications effective from June 13, 2025, adjusting penalty thresholds for import VAT to align with internal VAT.
- The corrective decree amended article 96, introducing two thresholds for administrative sanctions based on the type of tax.
- The criminal relevance threshold for import VAT was raised from 10,000 to 100,000 euros, while customs duties remain at 10,000 euros.
- Article 88 was reformulated to align aggravating circumstances with the new thresholds and differentiate penalties for smuggling.
- The principle of favor rei applies, meaning the new provisions apply to violations before June 13, 2025, even if detected later.
- The corrective decree excludes administrative confiscation if the declaration review is initiated by request before formal knowledge of inspections.
- Article 112 was rewritten to allow extinguishing smuggling offenses with payment before the first trial.
- Economic operators are not punishable for smuggling if they demonstrate voluntary compliance.
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.
