Luigi Bendi and Gianluca D’Agnolo

luigi.bendi@chiomenti.net,

gianluca.dagnolo@chiomenti.net

Chiomenti Studio Legale

Italy has been a signatory of GATT since 1950 and a member of the WTO since 1995. Italy is also a founding member of the EU, which has a customs union that entails:

• the elimination of all customs duties and other restrictions on imports and exports between EU member states (goods can be transferred from one EU member state to another without completing customs formalities);

• the application of a common customs tariff to goods imported from outside the EU;

• the common commercial policy.

Regulation (EEC) 2913/92 of October 12 1992, as amended, (the Community Customs Code), Regulation (EEC) 2454/93 of July 2 1993, as amended, (the Implementing Regulation) and Regulation (EC) No. 2658/87 of July 23 1987, as amended, (the Community Customs Tariff) are the main instruments comprising the legislative framework for customs administration in EU member states. They are directly applicable in all member states and have primacy over the national law of member states.

However, Community customs law is executed by the national authorities. The Community Customs Code (the Code) consists of 253 articles relating to areas like:

• its scope of application;

• factors on the basis of which duties are applied (customs tariff, tariff classification, origin of goods and customs value);

• provisions applicable to goods brought into the customs territory of the Community (entry, presentation to customs, unloading, temporary storage and transit);

• the different customs procedures (release for free circulation, external transit, customs warehouses, inward processing, processing under customs control, temporary importation, outward processing, export, internal transit, free zones and free warehouses, re-exportation, destruction and abandonment);

• provisions on goods leaving the customs territory of the Community;

• privileged operations (such as duty relief, returned goods and products of sea fishing and other sea products);

• customs debt (security, incurrence, recovery, repayment and remission of duties); and

• appeals

A modernised customs code (Regulation EC No. 450/2008) entered into force on June 24 2008. However, it will be applicable only when its implementing rules are adopted (between June 24 2009 and June 24 2013). The main changes descending from the adoption of the code shall be: a) the simplification of customs procedures (especially realised through computerisation); and b) the interoperability of national customs computer systems (in order to ensure a better control on transactions and an easier cooperation between customs authorities).

Detailed provisions necessary for the implementation of the Code are set out in the Implementing Regulation. At the national level, implementing measures are also contained in the Consolidated version of the provisions relating to customs duties (Testo unico delle disposizioni legislative in materia doganale, TUDL) approved by Presidential Decree No 43 of January 23 1973.

For the purpose of the Community Customs Tariff, goods are classified in the Combined Nomenclature, a system of classification of goods based on the Harmonized System of the World Customs Organization, with further EU subdivisions.

Through the common commercial policy the EU has exclusive competence for negotiating tariff and trade agreements with third countries, granting unilateral preferences and adopting measures to protect trade such as anti-dumping measures, countervailing measures and safeguard measures. The EU may also initiate investigations under the Trade Barriers Regulation and start
the WTO dispute settlement proceedings.

On January 1 2001, Italy formed a customs agency in order to enhance the dynamic administration of trade. This is a public entity with judicial powers and broad administrative discretion and autonomy. Economic operators wishing to import or export in or from Italy may request the agency to issue binding tariff information or binding origin information.

The territories of the EU member states together form the customs territory of the EU. However, the municipalities of Livigno and Campione d’Italia and the national waters of Lake Lugano are excluded from the EU customs territory.

Exports

In general, there are no specific restrictions on exports. However, EU regulations and Italian law also provide specific restrictions to the export of certain goods like arms and dual use goods, pharmaceutical products and national treasures and works of art.

Imports

As mentioned above, the EU member states have fixed a Community Customs Tariff with conventional duty rates, but also apply preferential rates on the basis of association agreements, free trade agreements or general tariff preferences. All the various measures applicable to goods are included in the Integrated Tariff (TARIC). The TARIC includes the provisions of the combined nomenclature but also additional provisions specified in Community legislation such as tariff suspensions, tariff quotas, tariff preferences and trade defence measures (anti-dumping, anti-subsidy, safeguards).

Import barriers are limited to those justified by political and sanitary reasons.

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