Revision of Italian Customs law with a new regulation

On 7 August 2024, the Government approved the delegated decree reforming the Italian Customs regulatory framework.

Pending its final publication in the Italian Official Gazette, the proposed reform of the Customs discipline will lead to the introduction of a new Italian Customs Code, aimed at further harmonising the Italian framework with the European one.

Among other changes, a revision of the sanctions framework is expected – which to date is deemed not to comply with the principles of proportionality dictated by the European Customs Code (ECC) – as well as the implementation of simplifications in the import and export procedures through greater coordination between Customs authorities in the control phase of the goods and an increase in the efficiency of telematic procedures.

Furthermore, the completion of the Customs reform process will have to be coordinated with the evolution of the EU reform, proposed by the European Commission, and in particular with the introduction of the EU Customs Data Hub, planned for 2028 on a voluntary basis.

Key takeaway

The Italian Customs reform will bring substantial changes with significant implications for all parties involved in import and export activities in Italy. Therefore, it will be crucial for all stakeholders to keep up-to-date and verify the possible impacts on their business from the outset.