As of 3 October 2024, a new law (Legislative Decree No. 141/2024) came into force that simplifies and updates Italian customs rules. This law also introduces important changes, especially about errors in customs declarations, which can now be subject to heavy penalties.

What does the new customs reform law stipulate?

Article 79 of Legislative Decree 141/2024 stipulates that customs declarations that do not correspond to the ascertained can be punished with fines of up to “200% of the border duties due or of the duties unduly levied or unduly claimed back“.
In the following articles, the new law defines:

  • Harsher penalties: even small errors in customs declarations can lead to heavy penalties, such as seizure of goods and initiation of criminal proceedings.

  • Offence of smuggling: if the amount of unpaid taxes due to an error, even unintentional, exceeds €10,000, the offence of smuggling is threatened.

  • Self-reporting is not always decisive: even if you spontaneously report the error, you may still incur penalties if the €10,000 threshold has been exceeded.

Nuova Legge di Riforma Doganale 2024

Our tips for avoiding penalties

To help you comply with the new customs law and avoid unpleasant penalties, we offer some basic tips:

  • Pay attention to declarations: make sure that all information in customs declarations is correct and complete.

  • Specialised advice: turn to professionals in the sector for assistance in compiling the documentation.

  • Follow updates: trade associations are working to make the law more flexible. Keep an eye on the news.

Messaggerie del Garda is at your disposal to provide assistance and clarification.